<SEC-DOCUMENT>0001292814-23-001864.txt : 20230427
<SEC-HEADER>0001292814-23-001864.hdr.sgml : 20230427
<ACCEPTANCE-DATETIME>20230427141403
ACCESSION NUMBER:		0001292814-23-001864
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230630
FILED AS OF DATE:		20230427
DATE AS OF CHANGE:		20230427

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP
		CENTRAL INDEX KEY:			0001170858
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		23855133

	BUSINESS ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
		BUSINESS PHONE:		011-55-11-3388-8000

	MAIL ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>sbs20230426_6k.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>



<HR align=left color=#000000 SIZE=2 noShade>



<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Washington, DC 20549 </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<HR align=center color=#000000 SIZE=1 width="25%" noShade>



<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORM 6-K</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>REPORT OF FOREIGN ISSUER</B><BR><B>PURSUANT TO RULE 13a-16 OR 15d-16 OF THE</B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SECURITIES EXCHANGE ACT OF 1934</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

<DIV STYLE="text-align: center"><FONT color=#000000 size=2 face="Times New Roman"><B>For&nbsp;April, 2023</B></FONT></DIV><FONT color=#000000 size=2 face="Times New Roman"><B>(Commission File No. 1-31317) </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<HR align=center color=#000000 SIZE=1 width="25%" noShade>



<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Exact name of registrant as specified in its charter) </I></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Basic Sanitation Company of the State of Sao Paulo - SABESP </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Translation of Registrant's name into English) </I></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<HR align=center color=#000000 SIZE=1 width="25%" noShade>

<BR>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><B>Rua Costa Carvalho, 300 <BR>S&#227;o Paulo, S.P., 05429-900 <BR>Federative Republic of Brazil </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Address of Registrant's principal executive offices) </I></FONT></DIV><BR>

<HR align=center color=#000000 SIZE=1 width="25%" noShade>

<BR>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark whether the registrant files or will file <BR>annual reports under cover Form 20-F or Form 40-F. <BR><BR>Form 20-F ___X___ Form 40-F ______</FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark if the registrant is submitting the Form 6-K <BR>in paper as permitted by Regulation S-T Rule 101(b)(1)__.</FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark if the registrant is submitting the Form 6-K <BR>in paper as permitted by Regulation S-T Rule 101(b)(7)__.</FONT></DIV>

<P></P>

<P align=center><FONT size=2 face="'Times New Roman, Times, Serif'">Indicate by check mark whether the registrant by furnishing the <BR>information contained in this Form is also thereby furnishing the <BR>information to the Commission pursuant to Rule 12g3-2(b) under <BR>the Securities Exchange Act of 1934. <BR><BR>Yes ______ No ___X___</FONT></P>

<P></P>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">If "Yes" is marked, indicated below the file number assigned to the<BR>registrant in connection with Rule 12g3-2(b):</FONT> </DIV>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center; text-indent: 5.4pt"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt">Type<FONT STYLE="color: gray">:</FONT></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>PI0022 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Issuer Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Approver:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">First Version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Version Term as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">FI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI - DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">June 11, 2002</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">April 24, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Areas of influence (coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-top: 12pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font: bold 11pt Arial, Helvetica, Sans-Serif">1. Introduction</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 10.45pt; text-align: justify">This Institutional Policy is intended to ensure strict equality in the dissemination and communication of Material Acts or Facts related to the Company and to establish rules for trading in securities issued by Sabesp.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; padding-top: 12pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">2. Objectives</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt 6pt 40pt; text-align: justify; text-indent: -22.9pt"><B>2.1
</B>To set guidelines for disclosing information regarding Material Acts or Facts.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt 6pt 40pt; text-align: justify; text-indent: -22.9pt"><B>2.2</B> To set rules for trading in securities issued by Sabesp.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: middle">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-left: 11pt; text-align: left; margin-top: 6pt; margin-bottom: 6pt"><B>2.3</B> To
    set guidelines for disclosing information on the trading in securities.</P></TD></TR>
  <TR STYLE="vertical-align: top">
   <TD STYLE="text-align: left; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: middle">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt 6pt 40pt; margin-left: -7pt; text-align: justify; text-indent: -22.9pt"><B>2.4 </B>To set
    guidelines for disclosing Notices to the Market. &nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt 6pt 38pt; text-align: justify; text-indent: -22.9pt"><B>2.5</B>
    To provide guidance for the Company on the interpretation of Resolution 44/2021 issued by Brazilian Securities Commission (CVM
    Resolution 44/2021).</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt 6pt 40pt; text-align: justify; text-indent: -22.9pt"><B>2.6</B>
    To comply with Section IV of Article 8 of Federal Law 13,303/2016, CVM Resolution 80/2022, the <I>Novo Mercado</I> Listing
    Regulations and the Company&#8217;s Bylaws. </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; padding-top: 12pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">3. Guidelines</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; padding-top: 12pt; padding-right: 5.4pt; padding-left: 20pt; text-align: justify">3.1.&nbsp;Scope</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.1.1 </B>The
    rules provided for in this Policy must be complied with by all Sabesp Employees, even by those who have not sign the Statement of
    Adherence yet (Exhibit 2), as applicable.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.1.2 </B>This
    Policy sets forth specific rules that to the following people:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(i) controlling
    shareholder;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(ii) members
    of the statutory bodies;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(iii) employees
    with access to Material Acts or Facts;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(iv) Subsidiaries
    and Affiliates;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(v) trusted third
    parties; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(v) the Company,
    when holding its own Securities.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.1.3 </B>The
    Controlling Shareholder, through the State Capital Defense Council (CODEC), the Subsidiaries and Affiliates must be informed on the provisions
    and updates of this Policy.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.1.4</B>
    People indicated on 3.1.2 (i) a (iii) must sign the Statement of Consent to this Policy (Appendix
    2), to be filed at the Company&#8217;s headquarters as long as the person maintains a relationship with Sabesp, and for at least five
    years after the relationship is terminated.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.1.5&nbsp;</B>The
contract signed by the people indicated on 3.1.2 (iv) and (iv) must contain a clause providing for compliance with the guidelines established
in this Policy, as applicable.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.1.6&nbsp; </B>People
    indicated on 3.1.2 must ensure that their subordinates and trusted third parties observe the secrecy of undisclosed Material Acts or
    Facts, and are jointly responsible in the event of non-compliance, pursuant to CVM Resolution 44/2021, Article 8.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.1.7</B>
Any failure to comply with this Policy may be subject to penalties by the CVM, without prejudice to civil, criminal and administrative
liability by Sabesp or other bodies.&nbsp;</P></TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center; text-indent: 5.4pt"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt">Type<FONT STYLE="color: gray">:</FONT></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>PI0022 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Issuer Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Approver:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">First Version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Version Term as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">FI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI - DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">June 11, 2002</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">April 24, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Areas of influence (coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; width: 100%; padding-top: 12pt; padding-right: 5.4pt; padding-left: 10pt; text-align: justify">3.2 Disclosure of Material Acts or Facts</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.2.1&nbsp;&nbsp;&nbsp;</B>For
the purposes of this Policy, Material Acts or Facts are considered (i)&nbsp;any decision by the controlling shareholder; (ii)&nbsp;any
resolutions of a shareholders&#8217; meeting or of the Company&#8217;s management bodies; or (iii) any other act or fact of a political
or administrative, technical, business, economic or financial nature related to Company business, that could have a measurable influence
on:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 80pt; text-align: justify; text-indent: -0.25in">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>the quoted price of Company securities or securities backed by them;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 80pt; text-align: justify; text-indent: -0.25in">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>investors&#8217; decisions to buy, sell or hold these securities; or</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 80pt; text-align: justify; text-indent: -0.25in">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>investors&#8217; decisions to exercise any rights inherent to their condition as shareholders.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 72.6pt; text-align: justify; text-indent: -35.4pt"><B>3.2.1.1&nbsp;</B>Some
    examples of potential Material Acts or Facts, in addition to those given in the sole paragraph of Article 2 of CVM Resolution 44/2021
    are:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>performance and financial results, and forecasts and expectations affecting them;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>publication of an Investment Plan;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>the election of a Chief Executive Officer or a Chief Financial Officer and Investor Relations Officer;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>the resignation or dismissal of a member of the management;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>decisions of the regulatory agency that have a significant impact on the Company, such as a tariff adjustment and/or tariff restructuring;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT> legal or arbitration proceedings with significant impact on the business;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>a significant reduction in water production due to restrictions on the main inputs used, such as water resources, electricity and
    chemical products;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>a change in the news channel used to disclose Material Acts or Facts; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 86.8pt; text-align: justify; text-indent: -14.2pt">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>the engagement or discharge of a market maker.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0; text-align: justify"><B>&nbsp;</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0; text-align: justify"><B>Duties and Responsibilities</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 33pt; text-align: left"><B>3.2.2&nbsp;&nbsp;</B>The
disclosure of Material Acts or Facts and Notice to the Market, as well as the filing at CVM/B3 of the communications listed in items
<B>3.3.9</B> and <B>3.3.11</B> of this Policy, are primarily the responsibility of the Chief Financial Officer and Investor Relations
Officer.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 70pt; text-align: justify; text-indent: -32.05pt"><B>3.2.3</B>&#9;
    The controlling shareholders and members of the statutory bodies must communicate any Material Acts or Facts of which they are aware
    to the Chief Financial Officer and Investor Relations Officer, who is required to take the action outlined in CVM Resolution
    44/2021<I>.</I></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 70pt; text-align: justify; text-indent: -32.05pt"><B>3.2.4&#9; </B>If
    the controlling shareholder or members of the statutory bodies have personal knowledge of a material act or fact and observe that
    the Chief Financial Officer and Investor Relations Officer has not fulfilled his duty to communicate and disclose it, they shall
    only be exempt from responsibility if they immediately inform the CVM of the material act or fact in question, except as provided
    for in <B>3.2.11</B>.</TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center; text-indent: 5.4pt"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt">Type<FONT STYLE="color: gray">:</FONT></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>PI0022 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Issuer Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Approver:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">First Version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Version Term as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">FI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI - DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">June 11, 2002</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">April 24, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Areas of influence (coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.2.5</B>&nbsp;&nbsp;&nbsp;The
    Chief Financial Officer and Investor Relations Officer must inquire people indicated on 3.1.2 whether they are aware of Material Acts
    or Facts that should be disclosed to the market pursuant to CVM Resolution 44/2021, Article 4, sole paragraph:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(i) if
    the CVM or the stock exchange on which Sabesp&#8217;s securities are traded demands additional clarification of the Material Act or Fact;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(ii) if there
    are unusual fluctuations in the quotation, price or volume of Sabesp securities traded, or securities backed by them; or</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(iii) If
    there is a leak to the media of a potential Material Act or Fact.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 42.5pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -38.8pt"><B>3.2.5.1&nbsp;&nbsp;</B>People
    indicated on 3.1.2 must respond immediately to requests for clarification from the Chief Financial Officer and Investor Relations Officer
    about the occurrence of Material Acts or Facts.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 38.8pt; text-align: justify; text-indent: -38.8pt"><B>&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0; text-align: justify"><B>Method and channels of communication of Material
    Acts or Facts</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 56pt; text-align: justify; text-indent: -32.05pt"><B>3.2.6&nbsp;&nbsp;&nbsp;&nbsp;</B>Disclosure
of Material Acts or Facts must be:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 80pt; text-align: justify; text-indent: -0.25in">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>immediate, comprehensive, equitable and simultaneous in all the markets where Company securities are traded;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 53.45pt; text-align: justify">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 80pt; text-align: justify; text-indent: -0.25in">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>issued in writing, using simple, clear, objective and concise language, and the information given must be useful, true, complete
    and consistent, so as not to mislead the investor;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 80pt; text-align: justify; text-indent: -0.25in">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>made at least one (1) hour before the opening or, preferably, immediately after the close of business on B3 and the NYSE, using
    the CVM/B3 electronic system and the following channels of communication:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 100pt; text-align: justify; text-indent: -10.9pt">i.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>the SEC electronic system;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 100pt; text-align: justify; text-indent: -10.9pt">ii.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>the news website indicated in the Company&#8217;s records filed with the CVM;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 100pt; text-align: justify; text-indent: -10.9pt">iii.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>domestic and international news agencies;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 100pt; text-align: justify; text-indent: -10.9pt">iv.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>emails to registered addressees;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 100pt; text-align: justify; text-indent: -10.9pt">v.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>the &#8220;investors&#8221; page of Sabesp&#8217;s website, at &#8220;<FONT STYLE="color: Blue"><I>https://ri.sabesp.com.br/en/</I></FONT><I>&#8221;;</I></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 100pt; text-align: justify; text-indent: -10.9pt">vi.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>the Sabesp Corporate Portal;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 80pt; text-align: justify; text-indent: -0.25in">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>issued in English simultaneously with the disclosure in Portuguese.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 53.45pt; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.2.7&#9; </B>Any
    change in the channels used to disclose Material Acts or Facts must be made as provided for in CVM Resolution 44/2021, Article 3,
    paragraph 7.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.2.8</B>&#9;
    The communication of Material Acts or Facts to the CVM must occur before or at the same time as they are announced in any channel of
    communication, including a press release, on the social media, or at meetings of a professional association, investors or a selected
    audience, in Brazil or abroad, including through digital platforms.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.2.9</B> &#9;If there is a change in the facts or intentions to which a Material Act or Fact already disclosed refers, there must be an immediate correction or amendment, subject to item 3.2.6.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.2.10&#9;</B>Clarifications
    and details given to the CVM, the SEC and to the stock exchanges or communication vehicles, relating to the disclosure of Material
    Acts or Facts, can only be given by the Chief Financial Officer and Investor Relations Officer.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 54pt; text-align: justify; text-indent: -32.05pt"><B>3.2.11 </B>Exceptionally,
    a Material Act or Fact may not be disclosed if its disclosure might put the legitimate interests of the Company at risk, and always
    by the discretion of the controlling shareholder or themanagement.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 6pt 72.6pt; text-align: justify; text-indent: -42.5pt"><B>3.2.11.1&nbsp; </B>In
    the event that a Material Act or Fact is involuntarily released, or if there is an atypical movement in the price of securities
    issued by the Company or backed by them, it must be immediately disclosed as provided for in items 3.2.2 and 3.2.6, even if the
    information refers to transactions in progress (not concluded), preliminary negotiations, feasibility studies or mere
    intentions.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt; text-align: justify"><B>Mechanism for control and restriction of access to Material Acts or Facts</B></TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center; text-indent: 5.4pt"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt">Type<FONT STYLE="color: gray">:</FONT></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>PI0022 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Issuer Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Approver:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">First Version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Version Term as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">FI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI - DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">June 11, 2002</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">April 24, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Areas of influence (coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.2.12&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>People
    indicated on 3.1.2 who have knowledge of any Material Act or Fact not yet disclosed as provided for in item 3.2.6:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 21.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: -21.25pt">(i) must
    keep it confidential, pursuant to Article 8 of CVM Resolution 44/2021;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: -21.25pt">(ii) if
    they hold documents, files or any record of the material act or fact, they must ensure, through access restriction resources, that such
    documents will not be unauthorizedly accessed;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: -21.25pt">(iii) may discuss
    it or comment on it only with the people directly involved in the matter in question;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: -21.25pt">(iv) must ensure
    that their subordinates and trusted third parties keep it confidential, and are answerable jointly with them in case of non-compliance,
    pursuant to Article 8 of CVM Resolution 44/2021;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: -21.25pt">(v) must not
    discuss or comment on it with family members or others;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: -21.25pt">(vi) must not
    discuss or comment on it in public places; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 58.35pt; text-align: justify; text-indent: -21.25pt">(vii) must not
    supply it to the press or reproduce it on social networks.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.2.13</B>&#9;Any employee of the Company is only authorized to comment on Material Acts or Facts, supply them to the press or reproduce them on social media if they have been widely disclosed as described in item 3.2.6.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 55pt; text-align: justify; text-indent: -32.05pt"><B>3.2.14 </B>If
    applicable, before publication of minutes, statutory bodies must assess whether or not the content is a Material Act or Fact; if it
    is, the Material Act or Fact must be immediately communicated to the Chief Financial Officer and Investor Relations Officer as
    provided for in items 3.2.3 and 3.2.4., for disclosure pursuant to item 3.2.6. The minutes may only be published after the Material
    Act or Fact has been disclosed.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 32.05pt; text-align: justify; text-indent: -32.05pt">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0; text-align: justify"><B>Notice to the Market</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 55pt; text-align: justify; text-indent: -32.05pt"><B>3.2.15 </B>Other
    information that may be useful for shareholders and the market in general, but which does not represent a Material Act or Fact, must
    be disclosed in a Notice to the Market, at least on the CVM/B3 electronic system.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 39.15pt; text-align: justify; text-indent: -9.05pt"><B>3.2.15.1</B>
    Some examples of Notice to the Market:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">a)
    Information, including press releases, which supplement but do not represent Material Acts or Facts (Article 3 paragraph 3 of CVM
    Resolution 44/2021);</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">b)
    information on live streaming with Company executives and/or representatives of the Controlling Shareholder that directly or
    indirectly address matters related to Sabesp, via digital platforms open to the public in general. For the purpose of this Policy,
    the term &#8220;executives&#8221; means Members of Statutory Bodies and representatives of Sabesp speaking on its behalf;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">c) material presented
    in meetings with analysts and market agents (Article 33-XIV of CVM Resolution 80/2022) and in the live streaming described in item b)
    above;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">d) changes
    in the composition or dissolution of the Audit Committee (Article 33-XXIX of CVM Resolution 80/2022);</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">e)
    transactions with related parties (Article 30-XXXII and Appendix F of CVM Resolution 80/2022);</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">f)
    &nbsp;Information on a change in auditors (Article 28, CVM Resolution 23/2021);</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">g) other
    occasional information listed in Article 33 of CVM Resolution 80/2022 or in CVM ordinances, as applicable;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">h) acquisition/disposal
    of a shareholding interest (Article 12 CVM Resolution 44/2021); and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 93.9pt; text-align: justify; text-indent: -21.25pt">i)
    clarifications to queries or questionings from CVM/B3, in terms of the corresponding request.</P></TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center; text-indent: 5.4pt"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt">Type<FONT STYLE="color: gray">:</FONT></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>PI0022 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Issuer Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Approver:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">First Version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Version Term as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">FI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI - DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">June 11, 2002</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">April 24, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Areas of influence (coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-top: 3pt; padding-bottom: 3pt; padding-left: 32.05pt; text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; text-indent: -32.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; text-align: justify"><B>3.3&#9;Trading in securities issued by Sabesp.</B></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 6pt 27pt; text-align: left"><B>3.3.1 </B>Pursuant to article
13 of CVM Resolution 44/2021, it is prohibited to use Material Information not yet disclosed, by any person who has had access to it,
in order to obtain benefits, for themselves or others, by trading Securities.</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -42.55pt"><B>3.3.1.1 </B>For
    the purposes of defining the illicit act referred to in the caput, it is presumed that:</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -21.25pt">I -&#9;the
    individual who traded Securities with Material Information not yet disclosed made use of such information in said trading;</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -21.25pt">II -&#9;the
    individuals or legal entities mentioned in items 3.1.2 (i), (ii) and (vi), regarding business with Securities of their own issue, have
    access to all Material Information not yet disclosed;</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -21.25pt">III -&#9;the
    individuals listed in item II, as well as those who have a business, professional, or trust relationship with the Company, by having access
    to Material Information not yet disclosed, are aware that it is Privileged Information;</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -21.25pt">IV -&#9;the
    manager who resigns from the Company disposing of Material Information not yet disclosed, benefits from such information if he trades
    Securities issued by the Company within 3 (three) months as of his resignation;</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -21.25pt">V -&#9;are
    relevant, from the moment that studies or analysis related to the matter are initiated, the information about the operations of incorporation,
    total or partial spin-off, merger, restructuring, or any form of corporate reorganization or business combination, change in the Company's
    control, including by means of execution, amendment or termination of shareholders' agreement, decision to promote the cancellation of
    the registration of the publicly held company or change in the environment or trading segment of the shares issued by it; and</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -21.25pt">VI -&#9;information
    about judicial or extrajudicial reorganization and bankruptcy requests made by the Company itself are relevant, as from the moment studies
    or analysis related to such request are started.</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0.1in 0 0.1in 80pt; text-align: justify; text-indent: -42.55pt"><B>3.3.1.2</B>&nbsp;The
    assumptions foreseen in 3.3.1.1:</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -21.25pt">I -&#9;are
    relative and must be analyzed in conjunction with other elements indicating whether or not the illicit act mentioned in 3.3.1 was, in
    fact, committed; and</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 0 80pt; text-align: justify; text-indent: -21.25pt">II -&#9;may,
    if appropriate, be used jointly.</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0.1in 0 0.1in 80pt; text-align: justify; text-indent: -42.55pt"><B>3.3.1.3 </B>The
    assumptions provided for in item 3.3.1.1 do not apply to the stock option plan or to the granting of shares as a component of
    compensation, approved at a shareholders' meeting, or negotiations regarding fixed-income Securities, pursuant to article 13,
    paragraph 3 of CVM Resolution 44/2021.</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0.1in 0 0.1in 80pt; text-align: justify; text-indent: -42.55pt"><B>3.3.1.4</B>&nbsp;The
    restriction of item 3.3.1.1 does not apply to subscriptions of new Securities issued by the Company, pursuant to article 13, paragraph
    4 of CVM Resolution 44/2021.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.3.2</B>&nbsp;Neither
    the Company nor the people indicated on 3.1.2, including anyone who by virtue of their title, function or position with Sabesp, its
    subsidiaries or affiliates, becomes aware of Material Acts or Facts, may trade in securities issued by Sabesp, or backed by them,
    including ADSs, in the following circumstances:&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">a) when
    Material Acts or Facts are pending disclosure;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">b) if they
are aware of information on another entity which might affect the quotation, prices or traded volume of securities issued by Sabesp;
and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">c) during the 15-day period preceding an official announcement of quarterly accounting information or annual financial statements,
according to the Corporate Events Calendar.</P></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center; text-indent: 5.4pt"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt">Type<FONT STYLE="color: gray">:</FONT></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>PI0022 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Issuer Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Approver:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">First Version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Version Term as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">FI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI - DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">June 11, 2002</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">April 24, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Areas of influence (coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; width: 100%">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 79.7pt; text-align: justify; text-indent: -42.5pt"><B>3.3.2.1 </B>The
    restriction period referred to in <B>item 3.3.2 c)</B> will only end after the filing of the information in the CVM/B3 electronic system.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 79.7pt; text-align: justify; text-indent: -42.5pt"><B>3.3.2.2 </B>The
    Chief Financial Officer and Investor Relations Officer may determine other blackout periods, even after the disclosure of the act or
    fact, if share trading could interfere with the terms of a deal to which the Material Act or Fact relates, to the detriment of the
    shareholders of the Company or of the Company itself.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 10pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.3.3</B>
    The assumptions, restrictions, and disclosure requirements set forth in this Policy apply:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(i) to
    negotiations executed inside or outside regulated market environments, including private negotiations, of Securities;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(ii) to
    negotiations executed directly or indirectly, either through controlled companies or third parties contracted as fiduciary or portfolio
    managers;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(iii) to
    negotiations executed for his own behalf or for third parties; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(iv) to
    Loan operations (rental) of Securities issued by Sabesp.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 68pt; text-align: justify; text-indent: -32.05pt"><B>3.3.4&#9;</B>People indicated on 3.1.2 may not make use of privileged access to Material Acts or Facts not yet disclosed as described in item 3.2.6 to obtain, directly or indirectly, for themselves or for a third party, any monetary advantage, including by buying or selling securities issued by the Company or backed by them.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 6pt 60pt; text-align: justify; text-indent: -30.05pt"><B>3.3.5 </B>Material
    information is any information about a potential material act or fact, not limited to the examples listed in item 3.2.1.1.</P>
    <P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 6pt 0 6pt 60pt; text-align: justify; text-indent: -30.05pt"><B>3.3.6</B>&nbsp;Privileged
    information is any relevant information not yet disclosed to the market, to which the people mentioned in item 3.1.2 have had access due
    to their position, role or title in the Company.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.3.7 </B>People
    indicated on 3.1.2 who wish to trade in ADSs of Sabesp must:</P>
    <P STYLE="font: italic 11pt Cambria, Times, Serif; margin: 10pt 0 3pt 80pt; text-align: justify; text-indent: -13.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-style: normal">a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; font-style: normal">&nbsp;
    </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-style: normal">register with the Depositary Bank of the Company&#8217;s
    ADSs; </FONT></P>
    <P STYLE="font: italic 11pt Cambria, Times, Serif; margin: 10pt 0 3pt 80pt; text-align: justify; text-indent: -13.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-style: normal">b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; font-style: normal">&nbsp;
    </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-style: normal">trade in accordance with the US rules for capital markets,
    including, without limitation, the Securities Act of 1933, the Securities Exchange Act of 1934, and this Policy;</FONT></P>
    <P STYLE="font: italic 11pt Cambria, Times, Serif; margin: 10pt 0 3pt 80pt; text-align: justify; text-indent: -13.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-style: normal">c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; font-style: normal">&nbsp;&nbsp;
    </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-style: normal">trade in accordance with the Deposit Agreement in force
    between Sabesp, the Depositary Bank and the owners and holders of ADSs.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 32.05pt; text-align: justify; text-indent: -32.05pt">&nbsp;</TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center; text-indent: 5.4pt"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt">Type<FONT STYLE="color: gray">:</FONT></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>PI0022 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Issuer Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Approver:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">First Version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Version Term as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">FI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI - DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">June 11, 2002</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">April 24, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Areas of influence (coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 32.05pt; text-align: justify; text-indent: -32.05pt"><B>Individual
    Investment Plan</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.3.8 </B>Pursuant
    to Article 15 in conjunction with Article 16 of Resolution CVM 44/2021, is not authorized the execution of Individual Investment or
    Divestment Plan, and they are expressly forbidden to trade in securities issued by Sabesp during the periods and under the terms of
    prohibitions defined in this Policy.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 32.05pt; text-align: justify; text-indent: -32.05pt">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 32.05pt; text-align: justify; text-indent: -32.05pt"><B>Communication
    of ownership</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.3.9 </B>Ownership
    of and trading in securities issued by the Company must be communicated to the Company, through the Economic, Financial and Investor
    Relations Office, with copies to the Division of Capital Markets and Investor Relations and to the Investor Relations
    Department:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(i) by
    the controlling shareholder, within five (5) days of each trade executed by the controlling shareholder or linked people, as provided
    for in the <I>Novo Mercado</I> Listing Regulations;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(ii) by
    members of the statutory bodies, who must also give details of their Related People, at the time and in the form indicated in Articles
    11 and 21 of CVM Resolution 44/2021.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -21.25pt">(iii) by
    the Company itself and its subsidiaries and affiliates, pursuant to Articles 11 and 21 of CVM Resolution 44/2021.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 82pt; text-align: justify; text-indent: -42.5pt"><B>3.3.9.1&#9;</B>The communication must also indicate positions in derivatives or other securities backed by securities issued by the Company.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 57pt; text-align: justify; text-indent: -32.05pt"><B>3.3.10</B>
    Members of the statutory bodies must inform the Company of any change in the list of Related People within fifteen (15) days of the
    date of the change.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 32.05pt; text-align: justify; text-indent: -32.05pt"><B>&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 32.05pt; text-align: justify; text-indent: -32.05pt"><B>Communication
    of Trading in a Significant Shareholding Interest</B>.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 60pt; text-align: justify; text-indent: -32.05pt"><B>3.3.11 </B>If
    the controlling shareholder or shareholders that elect members of the Board of Directors or the Fiscal Council, or any individual or
    legal entity, or group of people acting jointly or representing the same interests, execute a trade, as defined in paragraph 1 to 3
    of Article 12 of CVM Resolution 44/2021, they must inform the Company, through the Division of Capital Markets and Investor
    Relations, with a copy to the Investor Relations Department, in the manner and at the time indicated in Article 12 of CVM Resolution
    44/2021.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 80pt; text-align: justify; text-indent: -42.5pt"><B>3.3.11.1
</B>If an acquisition or sale affects the control or administrative structure of the Company, or gives rise to an obligation to make
a public offering, the acquirer or seller must make a public announcement pursuant to Article 12 of CVM Resolution 44/2021.&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; text-align: justify"><B>3.4&#9;Final Provisions</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.4.1</B>&#9;Failure to comply with the provisions of the Policy and of CVM Resolution 44/2021 is a serious violation, for the purposes of paragraph 3 of Article 11 of Federal Law No.&nbsp;6,385/1976.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.4.2</B>&#9;If employees fail to comply with this Policy they will be subject to the rules of Corporate Procedure PE-AU0007 &#8211; Investigation of Occurrences and Verification of Penalties, as applicable.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.4.3</B>&#9;If there is a difference in interpretation between the English and Portuguese versions of this Policy, the Portuguese version shall prevail.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.4.4</B>&#9;People indicated on 3.1.2 must observe the rules contained in this Policy, even if they are not notified of blackout periods relating to Sabesp securities.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 60pt; text-align: justify; text-indent: -32.05pt"><B>3.4.5</B>&#9;The guidelines contained in this Policy do not exempt third parties from their responsibilities under the laws or regulations, even if the third parties in question are not directly connected with the Company but have used Material Information not disclosed yet, in order to obtain benefit, for themselves or others, by trading Securities<I>.</I></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-bottom: 3pt; padding-left: 59pt; text-align: justify; text-indent: -32.05pt"><B>3.4.6</B>&#9;The Chief Financial Officer and Investor Relations Officer is responsible for executing and monitoring this Policy.</TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center; text-indent: 5.4pt"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding: 6pt 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt">Type<FONT STYLE="color: gray">:</FONT></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>DISCLOSURE OF MATERIAL ACTS OR FACTS AND TRADING IN SECURITIES ISSUED BY SABESP</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt"><B>PI0022 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Issuer Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Approver:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">First Version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Version Term as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">FI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI - DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">June 11, 2002</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 7pt">April 24, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Areas of influence (coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt"><FONT STYLE="font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-top: 3pt; padding-bottom: 3pt; padding-left: 32.05pt; text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; text-indent: -32.05pt"><B>4.</B> Complement</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: #D9D9D9">
    <TD STYLE="width: 34%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 0.3pt; padding-bottom: 0.3pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 3pt; color: gray">&nbsp;Related Appendices (Appendices Database)</FONT></TD>
    <TD STYLE="width: 33%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 0.3pt; padding-bottom: 0.3pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 3pt; color: gray">Related Documents</FONT></TD>
    <TD STYLE="width: 33%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 0.3pt; padding-bottom: 0.3pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 3pt; color: gray">Registration Details</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 5pt">-</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #D9D9D9">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 0.3pt; padding-bottom: 0.3pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 3pt; color: gray">Files Attached (Supplementary to the Organizational Instrument)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 2pt 0">PI0022v6 &#8211; Appendix 1 &#8211; Definitions.pdf</P>
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 2pt 0">PI0022v6 &#8211; Appendix 2 &#8211; Statement of Consent.docx</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Garamond, Times, Serif; margin: 0 0 10pt">&nbsp;</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 11%; border: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD STYLE="width: 75%; border-top: Black 1pt solid; border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Appendix</FONT></TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 5pt">Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-size: 12pt"><B><SUP>Definitions</SUP></B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 12pt"><B><SUP>0001</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Linked to:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 12pt"><B><SUP>PI0022-v.6 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt">Description</TD></TR>
  </TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 100%; border-bottom: #BFBFBF 1pt dashed; font: bold 11pt Arial, Helvetica, Sans-Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 1.85pt 0 0; text-align: justify"><B>Controlling Shareholder</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">According to Federal Law 6,404/76 and CVM Resolution
    85/2022, a controlling shareholder is an individual or legal entity, fund or universality of rights, or a group of people linked by a
    voting arrangement, or under direct or indirect common control, that:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 1.85pt 0 0.15in; text-align: justify; text-indent: -0.15in">a) is the owner
    of partner rights assuring a permanent voting majority on resolutions at shareholders' meetings and the power to appoint a majority of
    the members of the board of directors; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 1.85pt 0 0.15in; text-align: justify; text-indent: -0.15in">b) effectively
    uses its power to guide the corporate activities of the Company and influence the operation of its statutory bodies.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 1.85pt 0 0; text-align: justify">Sabesp shares</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 1.85pt 0 0; text-align: justify"><FONT STYLE="font-weight: normal">Shares
    representing the capital stock of Sabesp</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 1.85pt 0 0; text-align: justify">Members of Management</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 1.85pt 3pt 0; text-align: justify">Officers and members of the Company&#8217;s
    Board of Directors</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">ADS</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">American Depositary Share, a security traded
    in the United States representing Sabesp shares. ADSs can be attested by ADRs, or American Depositary Receipts.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify"><B>B3 </B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">B3 S.A - Brasil Bolsa Balc&atilde;o</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Stock Exchange</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">B3, NYSE and any other stock exchanges or organized
    over-the counter markets where the Company&#8217;s securities are traded.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Corporate Events Calendar</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">A calendar published on the CVM/B3 website
    and on the Investor Relations website (https://ri.sabesp.com.br/en/) with the official dates of publication of annual financial statements
    (DFPs), quarterly information (ITRs), Annual Shareholders&#8217; Meetings (AGMs), and other scheduled corporate events.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Affiliates</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="font-weight: normal">Companies over
    which Sabesp has significant influence, as defined in paragraphs 1, 4 and 5 of Art. 243 of Federal Law 6,404/1976.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Company or Sabesp</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Companhia de Saneamento B&aacute;sico do Estado
    de S&atilde;o Paulo &#8211; Sabesp</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Subsidiaries</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="font-weight: normal">Companies controlled
    directly or indirectly by Sabesp, as defined in paragraph 2 of Art. 243 of Federal Law 6,404/1976.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">CVM</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Brazilian Securities Commission (https://www.gov.br/cvm).</P></TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 10 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 11%; border: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD STYLE="width: 75%; border-top: Black 1pt solid; border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Appendix</FONT></TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 5pt">Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-size: 12pt"><B><SUP>Definitions</SUP></B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 12pt"><B><SUP>0001</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Linked to:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 12pt"><B><SUP>PI0022-v.6 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt">Description</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-top: #BFBFBF 1pt solid; border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Derivative</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">A financial instrument backed by or relating
    to underlying financial assets, indices, indicators, rates, goods, currencies, energy assets, transport, commodities or any other variables.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Employee</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Person who renders paid services to an employer
    on a non-sporadic basis, and to whom he/she must be subordinated, whatever their title, function or position in the Company.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Employee with access to Material Acts or
    Facts</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Any employee who, by virtue of their title,
    function or position in Sabesp, its parent company, subsidiaries or affiliates, has access to any Material Acts or Facts.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">An initial listing indicates that the following
    employees have potential access, permanently or on a one-off basis, to Material Acts or Facts, and so must sign the Statement of Consent
    (Appendix 2):</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 0.15in; text-align: justify; text-indent: -0.15in"><FONT STYLE="font-family: Symbol">&middot;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Executive Assistants;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 0.15in; text-align: justify; text-indent: -0.15in"><FONT STYLE="font-family: Symbol">&middot;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT> Heads, Chief of Staff and the Ombudsman;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 0.15in; text-align: justify; text-indent: -0.15in"><FONT STYLE="font-family: Symbol">&middot;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Advisors to the Executive Board;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 0.15in; text-align: justify; text-indent: -0.15in"><FONT STYLE="font-family: Symbol">&middot;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Executive secretaries and permanent participants of statutory bodies meetings;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 0.15in; text-align: justify; text-indent: -0.15in"><FONT STYLE="font-family: Symbol">&middot;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Department managers of the superintendencies responsible for the following matters: Accounting, Capital Markets and Investor Relations,
    Economic and Financial Controllership, Finance, Regulatory Affairs, New Businesses and Market Expansion, Legal Affairs, Risk Management
    and Compliance, and Auditing, Communication and Integrated Planning;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 0.15in; text-align: justify; text-indent: -0.15in"><FONT STYLE="font-family: Symbol">&middot;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>Department Managers of Metropolitan Water Resources Department, Technological Prospection and Intellectual Property Department.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">The Executive Officers and the persons described
    above may designate other employees with potential access to material acts and facts, either in a permanent or eventual manner.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Employees holding the positions described above,
    as well as those designated by them, must sign the Statement of Consent to this Policy (Appendix 2)</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify">Securities lending (lease)</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">A transaction whereby one investor (the lender)
    lends a fixed amount of securities to another (the borrower), for a fixed period, whether or not a rate is agreed between them. In general,
    the lender is a long-term investor, who is not planning to sell the assets, at least during the period of the agreement. The borrower,
    on the other hand, is an investor who needs the assets only for a short period of time, usually to execute a strategy or meet an existing
    investment commitment.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Federal Law 6,385/1976</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Law No. 6,385, of December 7, 1976, as amended.
    Provides for the securities market and creates the Securities Commission.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Federal Law 6,404/1976</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Law No. 6,404, of December 15, 1976, as amended.
    provides for joint-stock companies (Brazilian Corporate Law).</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Federal Law 13,303/2016</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Law No. 13,303, of June 30, 2016. Provides
    for the legal regulations of government-owned and government-controlled companies and their subsidiaries, at the federal, state and municipal
    level.</P></TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 11 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 11%; border: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD STYLE="width: 75%; border-top: Black 1pt solid; border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Appendix</FONT></TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 5pt">Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-size: 12pt"><B><SUP>Definitions</SUP></B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 12pt"><B><SUP>0001</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Linked to:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 12pt"><B><SUP>PI0022-v.6 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt">Description</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-top: #BFBFBF 1pt solid; border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Members of the Statutory Bodies</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Members of the Board of Directors, Officers,
    members of the Fiscal Council (members and alternates), members of the Audit Committee, the Eligibility and Advisory Committee and any
    other bodies with technical or advisory functions, existing or to be created in the future by statutory ordinance of Sabesp.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Direct trades</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 0; text-align: justify">Trades executed directly by the owner
    of a security.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 0; text-align: justify"><B>Indirect trades or through third
    parties</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 0; text-align: justify">Trades executed through:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 0; text-align: justify">Related People; or</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Third parties under a trust agreement or a
    portfolio or share management agreement.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Trades by investment funds in which Covered
    People hold shares are not considered to be indirect trades, and are not subject to the prohibitions of this Policy, provided that:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 24.95pt; text-align: justify; text-indent: -7.1pt">i.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>the fund manager&#8217;s investment decisions cannot be influenced by the shareholders; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 122.2pt 12pt 24.95pt; text-align: justify; text-indent: -7.1pt">ii.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>the investment funds are not exclusive.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">NYSE</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 0; text-align: justify">The New York Stock Exchange.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Statutory Body</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">The Board of Directors, Officers, Fiscal Council,
    Audit Committee, Eligibility and Advisory Committee and any other bodies with technical or consultative functions, existing or to be created
    in the future by statutory ordinance of Sabesp.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Related Person</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 0; text-align: justify">With regards to the natural persons
    stated in item 3.1.2 (ii) and, pursuant to CVM Resolution 44/2021, these are:</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 3.7pt; text-align: justify">(i)&nbsp;spouse not separated judicially
    or extrajudicially;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 3.7pt; text-align: justify">(ii) cohabitant;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 3.7pt; text-align: justify">(iii) any dependent included in the annual
    tax return; and</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 3.7pt; text-align: justify">(iv) direct or indirect subsidiarires.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Tied Person</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">An individual or legal entity, fund or universality
    of rights which acts representing the same interests of another individual or legal entity, fund or universality of rights as defined
    in CVM Resolution 85/2022.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify"><I>Novo Mercado</I> Listing Regulations</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Regulations applicable to companies with shares
    traded in the special listing segment of B3 referred to as the <I>Novo Mercado</I>. Sabesp has been listed in this segment since 2002.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">CVM Resolution 44/2021</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="font-weight: normal">Provides for
    the disclosure of information on material act or fact, the trading of Securities pending undisclosed material act or fact, and the disclosure
    of information on the trading of Securities.</FONT></P></TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 12 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 11%; border: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD STYLE="width: 75%; border-top: Black 1pt solid; border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Appendix</FONT></TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 5pt">Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-size: 12pt"><B><SUP>Definitions</SUP></B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 12pt"><B><SUP>0001</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Linked to:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 9pt Verdana, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 12pt"><B><SUP>PI0022-v.6 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding: 6pt 5.4pt">Description</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-top: #BFBFBF 1pt solid; border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">CVM Resolution 80/2022</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="font-weight: normal">Provides for
    the registration and provision of periodic and occasional information on issuers of securities admitted to trading on regulated securities
    markets.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">CVM Resolution 85/2022</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="font-weight: normal">Provides for
    the public offerings for the acquisition of shares of publicly-held companies.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">SEC</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122.2pt 3pt 0; text-align: justify">U.S. Securities and Exchange Commission</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Securities Act of 1933</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">The Securities Act of 1933, as amended. A US
    law of 1933 setting rules for the disclosure of complete and fair information on securities, in order to protect investors against fraud.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 122pt 3pt 0; text-align: justify">http://legcounsel.house.gov/Comps/Securities%20Act%20Of%201933.pdf</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Securities Exchange Act of 1934</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">The Securities Exchange Act of 1934, as amended.
    A US law on regulation of securities exchanges, enacted in 1934.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 1.95pt 3pt 0; text-align: justify">http://legcounsel.house.gov/Comps/Securities%20Exchange%20Act%20Of%201934.pdf</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Trusted third parties</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Any individual or legal entity that may have
    access to Material Acts or Facts as a result of a commercial or professional relationship, or a relationship of trust, with Sabesp, such
    as independent auditors, securities analysts, consultants and members of the securities distribution system.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Statement of Consent</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Statement of consent to the Institutional Policy
    for Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp, to be signed by the Covered People. A model is contained
    in Appendix 2 to the Policy.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 129.3pt 0 0; text-align: justify">Securities</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt; text-align: justify">Shares, debentures, promissory notes, subscription
    warrants, receipts and rights of subscription, and any other security listed in Article 2 of Federal Law 6.385/1976; and also ADSs, bonds
    and other securities traded in international markets equivalent to the items mentioned in Article 2 of Federal Law 6,385/1976.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #BFBFBF 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 6pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Garamond, Times, Serif; margin: 0 0 10pt">&nbsp;</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 13 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 10%; border: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><IMG SRC="sbs202304266k_001.jpg" ALT=""></TD>
    <TD STYLE="width: 76%; border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Appendix</FONT></TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 5pt">Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-size: 12pt"><B><SUP>Statement of Consent</SUP></B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 12pt"><B><SUP>0002</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 5pt">Linked to:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 12pt"><B><SUP>PI0022-v.6 &ndash; Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 12pt"><B><SUP>Description</SUP></B></FONT></TD></TR>
  </TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 100%; border-bottom: #BFBFBF 1pt dashed; font: bold 11pt Arial, Helvetica, Sans-Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 10.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: center"><B>STATEMENT OF CONSENT</B></P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: center">to the Institutional Policy for Disclosure
    of Material Acts or Facts and Trading in Securities Issued by Sabesp</P></TD></TR>
  <TR>
    <TD STYLE="border-bottom: #BFBFBF 1pt dashed; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: justify">I, <I>[name], TAX ID CPF No. [...],</I>address
    at [<I>Street, No., unit, City, State, CEP], as [function or title],</I> hereby confirm that I have received a copy and am aware of the
    terms and conditions of the Policy on Disclosure of Material Acts or Facts and Trading in Securities Issued by Sabesp &#8211; PI0022v.6,
    approved at the 987<SUP>th</SUP> Meeting of the Board of Directors of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo
    &#8211; SABESP, as required by CVM Resolution 44/2021.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: justify">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: justify">I hereby give my consent to the Policy
    and undertake to comply with all its terms and conditions. I also confirm that I am aware that failure to comply with the provisions of
    the Policy and of CVM Resolution 44/2021 is a serious violation, for the purposes of paragraph 3 of Article 11 of Federal Law No.&nbsp;6,385/76.</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: justify">&nbsp;</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: justify">[city], [date]</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: justify">___________________________</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 3pt 10.5pt; text-align: justify">[name]</P></TD></TR>
  <TR>
    <TD STYLE="border-bottom: #BFBFBF 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 6pt; padding-bottom: 3pt; padding-left: 10.5pt; text-align: justify; text-indent: -10.5pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Garamond, Times, Serif; margin: 0 0 10pt">&nbsp;</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 14 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->



<P></P>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U></U></B></FONT>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U>SIGNATURE&nbsp;</U></B></FONT><FONT size=1>&nbsp;</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in the city S&#227;o Paulo, Brazil. <BR></FONT></DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;April  26, 2023</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

<TABLE style="WIDTH: 70%" cellSpacing=0 cellPadding=0>



<TR>

   <TD vAlign=top width="50%" colSpan=3>

   <DIV align=left><FONT color=#000000 size=3 face="Times New Roman"><B>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP </B></FONT></DIV></TD></TR>

<TR>

   <TD height=16></TD>

   <TD height=16></TD>

   <TD height=16></TD></TR>

<TR>

   <TD vAlign=top align=left><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></TD>

   <TD vAlign=bottom align=left>/s/&nbsp;&nbsp;<FONT style="FONT-FAMILY: times new roman" size=3>Catia Cristina Teixeira Pereira</FONT>&nbsp;&nbsp;&nbsp;&nbsp;

   <HR align=left color=#000000 SIZE=1 noShade>

</TD>

   <TD></TD></TR>

<TR>

   <TD><FONT size=1>&nbsp;</FONT></TD>

   <TD vAlign=bottom width="53%" align=center>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Name: Catia Cristina Teixeira Pereira </FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Title: Chief Financial Officer and Investor Relations Officer </FONT></DIV></TD>

   <TD></TD></TR></TABLE></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<P>&nbsp;</P>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>

<P align=justify><FONT size=2 face="'Times New Roman, Times, Serif'">This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P>

<HR align=left color=#000000 SIZE=2 noShade>

</DIV>

<P></P>

</BODY>

</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>sbs202304266k_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 sbs202304266k_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !$ #,# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#Y_HHHH ^Z
M/"Q \':*2< :?!S_ -LUKR;X@_'R'3+B73/":17<Z962_D&8E/H@_B^IX^M'
MQ-\:R>'?A/H&CV,WEW^J6$*LRGYD@$:[C[9)"_3=7SA0!ZEX4T?QU\7+V?[5
MX@O5TR-MMS/+*QC!()VK&" 3@]!@ 'Z5U5U\ =>T*QFO/#?BJ5[]0"L4:&V,
MF.P<.<'TSQ[BO1O@Q:VUK\*M&-MSYRR2R-C!+EV!_+&/PKO: /D.'XQ>/])C
M_L^35&,ENS1M]IB#R @G(8GDD=.:*]C\4_ C2O$OB6^UG^U);,W;B1H8X00&
MP QSGN03]310!\LT5+<V\EI=36TH DA=HW .1D'!J*@#J/'NL/J_B*,%]T-G
M96]I$/0)&N?_ !XL?QKEZ^B;KX3W=QX9T_5/#]GHEW--9PRO;7UL0[,4!)$F
M[!))[@?6O)]8OM3\/WIL]6\':39W YV363#(]0=V"/<4 =!\+?B]+X&A?2M2
MMY+O2'<NHC(\R!CU*YX(/ID>H[Y^B?#/C[PSXMC7^R-4ADF(R;:0[)5_X">3
M]1D>]?(W_"5K_P!"[H/_ ("'_P"*I5\6[&#IX?T-64Y#+;,"#Z@[J /MVBO,
M? &J^+-=\#Z9J)NK>(2JX5#:LV KLHY+9/ %% '@WQ:\,OX8^(>HPK&5M;MS
M=VY[%7)) ^C;A^%</7V!\5OAXGCSP\/LVU-7LP7M'8X#YQN1CZ''!['';-?(
MU[976FWLMG>V\EO<PMMDBE4JRGW!H ^X?"O_ ")^B?\ 7A!_Z+6GZ_X>TOQ-
MI<NG:M9Q7,$BD#<HW(3_ !*>JGW%<C\'?%MKXD\!V-L)P=0TZ);:XB9OFPHP
MK>I!&.?7([5VNK:M8Z'ID^HZE<I;VD"EGD<_H/4^@'6@#X>U[29=!\0:AI,Q
MW26=P\);&-VTX!_$<_C5*""6YN(X((VDED8(B*,EF)P !6GXIUG_ (2+Q5JF
ML!"BWER\J(>JJ3\H/OC%>Q_ OX:3-=IXMUJU>..+G3HI%P7;_GJ1Z#^'USGL
M,@'MGA+1?^$=\(Z3I!"A[6V1)-O0OC+'_OHFBMFB@ KC?&OPS\.^.$\W4(&A
MOU7:E[ =L@ Z ]F'U_#%<Y%X^\166O(-?A33["2_^SJXLS-;,A.$ GCD)$AQ
MW7'8XJIKGQ0U?3?$,4EFUO>Z1_;/]F2A;-HPI'WE$C/EI!UX3;[T <?=? ?Q
MCX?U7[3X6UN-@056=9FMI5!['&?T/:HKGX._$[7W@MM;UI9K97W9N;]YEC..
MH4YYKK%U[7=(USXB:E8:E9"'2[N.>2UO0SF5 GW$.X>7GD X.3@58U'XI^(+
MS5KN'0](ECBLK."Y,<EFT[2M+&L@5V#*(EP2N[GGF@"?PG\ _#NA3I=ZM,^L
M7"8*I(FR%3_N9.[\3CVKUH    8 Z 5Y5K?COQ7;7 NHM-^R:8+"*Y:2.W%X
M8G*AG$X61615Y&0#GJ/2K<_C/6-4\::7HVC:EI4%G?Z(-16ZF@9\ON(^0%E)
M! '!P0-Q[4 >E45Y]X8^),FK^';6\N](N7N&WI(]FF^%F5V4E">QVY_&B@#I
M8_!GAF+51JD>@Z<E\&WB9;=0V[.=W3KGG/6F3>"/"UQ?RWTN@:<]W*XD>8P+
MN+ YW9]<C.>]%% !=>"/"U]?O?7>@:?/=22"5Y9(%9F8=R3UJ?5/"?A[6[F&
MYU31;&\FA&V-YH58@>G/4>QXHHH CU#P9X9U:>.>_P!!TZXEC "N]NI.!T&<
M<@>AXKG=3\':'JOQ%MS?6,4]O'HPMTM'1?)55ER,+C@CIP>E%% ';V=G;:?:
716EG;Q6]M$NV.*)0JJ/0 =**** /_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
