<SEC-DOCUMENT>0001292814-23-002099.txt : 20230508
<SEC-HEADER>0001292814-23-002099.hdr.sgml : 20230508
<ACCEPTANCE-DATETIME>20230508092637
ACCESSION NUMBER:		0001292814-23-002099
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230630
FILED AS OF DATE:		20230508
DATE AS OF CHANGE:		20230508

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:		23896246

	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>sbs20230503_6k.htm
<DESCRIPTION>6-K
<TEXT>
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<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>

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<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;May, 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>

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<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>

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<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>

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<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>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>BYLAWS</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER I</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>NAME, HEADQUARTERS, PURPOSE AND TERM</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 1 </B>- The joint stock company called Companhia
de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; SABESP is a constituent part of the indirect management of the State
of S&atilde;o Paulo, being ruled by these Bylaws, by Federal Laws 6,404, of December 15, 1976, and 13,303, of June 30, 2016, and other
applicable legal provisions.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 &ndash; </B>With the company&rsquo;s
listing on the <I>Novo Mercado</I> special segment of B3 S.A. &ndash; Brasil, Bolsa, Balc&atilde;o (&ldquo;B3&rdquo;), the Company, its
shareholders, including the controlling shareholder, managers and members of the fiscal committee are subject to the provisions of the
<I>Novo Mercado</I> Listing Rules of B3 (&ldquo;<I>Novo Mercado</I> Rules&rdquo;).</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2 - </B>The Company shall exist for
an indefinite term.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 3 - </B>The Company&rsquo;s headquarters
are located at Rua Costa Carvalho, 300, in the capital of the state of S&atilde;o Paulo.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 4 &ndash; </B>Whenever necessary to
achieve the corporate purpose and in view of its operation area, the Company may open, institute, maintain, transfer or close down branches,
facilities, agencies, offices, main branches, representation or yet designate representatives, in respect to the legal provisions and
regulations.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 2 &ndash; </B>The Company&rsquo;s main corporate
purpose is to render basic sanitation services in view of its universal service in the state of S&atilde;o Paulo, without losing long-term
financial sustainability, comprising the following activities: water supply, sanitary sewage, drainage and handling of urban rain water,
urban cleaning and handling of solid waste, in addition to other related activities, including the planning, operation and maintenance
of production systems, storage, preservation and trading of energy, to itself or third parties and trading of services, products, benefits
and rights that, direct or indirectly, result from its assets, projects and activities, and it may also operate as a subsidiary anywhere
in the country or abroad providing the services mentioned above.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Sole Paragraph </B>&ndash; In order to carry
out the corporate purpose, the Company may constitute wholly-owned subsidiaries, have a stake in investment funds and enter into a joint
venture with, by any mean, other public or private corporations, including upon the acquisition of consortium or subscription of a minority
or majority installment of the capital stock.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER II</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CAPITAL STOCK AND SHARES</B></P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 9pt"><B>ARTICLE 3 </B>&ndash;The
capital stock is fifteen billion reais (R$15,000,000,000.00), fully </FONT>subscribed and <FONT STYLE="font-size: 9pt">subscribed and
paid-up, divided in six hundred and eighty-three million, five hundred and nine thousand, eight hundred and sixty-nine (683,509,869) exclusively
one-class common shares, all registered, book-entry and with no par value.</FONT></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 1 &ndash; </B>The issuance of founder&rsquo;s
shares and preferred shares is forbidden.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2 &ndash; </B>The Company may
directly charge the shareholder the cost for the share transferring service, in view of the maximum limits established by the legislation
in force, as well as authorize the very collection per trustee in charge of the maintenance of book-entry shares.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 4 &ndash; </B>Each common share is entitled
to one vote at the Shareholders&rsquo; General Meeting&rsquo;s resolutions.&nbsp;</P>


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    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER III</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>SHAREHOLDERS&rsquo; GENERAL MEETING</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 5 &ndash; </B>The Shareholders&rsquo; General
Meeting shall be called, instated and shall resolve, pursuant to the law, on all matters of the Company&rsquo;s interest.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&ndash; The Shareholders&rsquo;
General Meeting shall also be called by the Chairman of the Board of Directors or by the majority of acting board members.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&ndash; The Shareholders&rsquo;
General Meeting shall be chaired by the Chairman of the Board of Directors or, in case of absence, by any other attending member; the
Chairman of the Board of Directors is responsible for appointing the member who shall replace him at presiding the Shareholders&rsquo;
General Meeting.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 21.3pt; text-align: justify"><B>Paragraph 3 &ndash; </B>The chairman of
the general meeting will choose, among the attendees, one or more secretaries, being allowed the use of own advisement in the company.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 21.3pt; text-align: justify"><B>Paragraph 4 &ndash; </B>The minutes of the
general meeting shall be drawn up in the summary format, as provided for in article 130, paragraph 1, of the Federal Law 6,404/76.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 21.3pt; text-align: justify"><B>Paragraph 5 &ndash; </B>All documents to
be analyzed or discussed at the general meeting must be available to the shareholders at the Company&rsquo;s headquarters and at B3, at
least one (1) month before the meeting.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 6 </B>&ndash; The proof of the conditions
of shareholder may occur at any moment until the start of the Shareholders&rsquo; General Meeting, by means of the presentation of the
identity document, the receipt issued by the depositary financial institution of the book-entry shares informing the respective number
and, in the event of constitution of an attorney-in-fact, of the competent power of attorney with the notarized signature and granted
for less than one year.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER IV</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>MANAGEMENT OF THE COMPANY</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 0.25pt; text-align: justify"><B>ARTICLE 6 &ndash; </B>The Company may be
managed by the Board of Directors and by the executive board.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER V</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>BOARD OF DIRECTORS</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 0; text-align: justify"><B>ARTICLE 7 </B>&ndash; The board of directors
is the joint resolution committee responsible for the superior guidance of the company.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 0; text-align: justify"><B><U>Members, investiture and term of office</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 0; text-align: justify"><B>ARTICLE 8 &ndash;</B> The Board of Directors
shall be composed of a minimum of seven (7) and maximum of eleven (11) members, elected and removed from office by the General Meeting,
all with a two (2)-year unified term of office as from the election date, allowing, at most, three (3) consecutive reappointments.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 1</B> - Upon reaching the limit of
reelections referred to in the head of this article, the member&rsquo;s return to the Board of Directors may only occur after a period
of two (2) years.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&ndash; The Company&rsquo;s CEO
shall integrate the Board of Directors, while holding such position.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 3 </B>&ndash; It will be incumbent
upon the Shareholders&rsquo; General Meeting electing the Board of Directors to establish the total number of positions to be filled,
within the maximum limit provided for in these Bylaws, and to appoint its Chairman, who cannot be the Company&rsquo;s CEO that is also
elected a board member.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 4</B> &ndash; The controlling shareholder
will be entitled to elect the majority of its members, pursuant to item &ldquo;a&rdquo; of Article 116, of Federal Law 6,404/1976.</P>


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    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 5 </B>&ndash; The minimum availability
required from the Chairman of the Board of Directors shall correspond to thirty (30) hours per month.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B><U>Representative of the employees</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 9 </B>&ndash; The participation of one (1) representative
of the employees in the Company&rsquo;s Board of Directors, with the same term of office as the other members, is ensured.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&ndash; The representative
member of the employees shall be chosen by the employees&rsquo; votes in a direct election, with prohibited automatic reappointment, with
the administrative cooperation of the Company whenever requested.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&ndash; The Internal Regulation
of the Board of Directors, when providing for the exercise as the employees&rsquo; representative, must strictly comply with the requirements
and prohibitions of Article 17, of Federal Law 13,303/2016.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B><U>Representative of the Minority Shareholders</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 10</B> &ndash; The participation of a representative
of the minority shareholders in the Company&rsquo;s Board of Directors, with the same term of office as the other members, is ensured,
pursuant to Article 239 of Federal Law 6,404/1976, and of Article 19, of Federal Law 13,303/2016.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B><U>Independent Members</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 11</B> &ndash; The Board of Directors will have
the participation of at least two (2) or twenty-five (25%) percent of independent members, pursuant to the provisions of Article 22 of
Federal Law 13,303/2016 and as established in the <I>Novo Mercado</I> Rules, and the characterization of the nominees for membership for
the Board of Directors as an independent member shall be established by the Shareholders&rsquo;s General Meeting that elects them.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 1 &ndash; </B>The member elected by
the minority shareholders through separate vote, will also be considered independent, pursuant to Article 141, Paragraphs 4 and 5 and
Article 239 of Federal Law 6,404/1976, and Article 22, Paragraph 4, of Federal Law 13,303/2016.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2</B> &ndash; In case the application
of the minimum percentage referred in the caput results in a fraction number of board members, such number shall be rounded to the immediately
higher number.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B><U>Vacancy and replacements</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="text-transform: uppercase"><B>ARTICLE 12</B></FONT>
&ndash; In the event of vacancy in any position of the member of the Board of Directors before the end of the term of office, the Board
of Directors itself may resolve on the choice of the substitute to complete the term of office of the replaced person and the resolution
will be subject to the subsequent approval by the next Shareholders&rsquo; General Meeting.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Sole Paragraph</B> &ndash; In the event of vacancy
in the position of the Board member representative of the employees, the member shall be replaced by another representative of the employees,
pursuant to Paragraphs 1 and 2 of Article 9 of these Bylaws.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B><U>Operation</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 13 </B>&ndash; The Board of Directors will meet,
on an ordinary basis, once a month and, on an extraordinary basis, whenever necessary to the Company&rsquo;s interests.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 1 </B>&ndash; The Board of Directors&rsquo;
meetings shall be called by its Chairman, or by the majority of acting Board members, upon writing or electronic correspondence to all
Board members and also to the State, by means of the CODEC, in, at least, ten (10) days in advance and the call notice must include the
date, time and matters of the agenda.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&ndash; The Chairman of the Board
of Directors shall supervise so that the Board members individually receive, with the due antecedence in relation to the date of the meeting,
the documentation with the necessary information to allow the discussion and resolution of the agenda.</P>


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  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 3 </B>&ndash; The Board of Directors&rsquo;
meetings shall be instated upon the attendance of the majority of its acting Members, being the Chairman incumbent of presiding the activities
or, in his absence, another Board member appointed by him.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 4</B> &ndash; The Chairman of the Board
of Directors, at his own initiative or at the request of any Board member, may convene the Company&rsquo;s executive officers to attend
the meetings and provide clarifications or information on the matters to be resolved on. The requests must be addressed to the Company's
CEO, and the call notice must include the date, time and matters of the agenda.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 5</B> &ndash; The matters submitted
to the appraisal of the Board of Directors shall be instructed with the approved proposal of the executive board or of the competent bodies
of the Company, and with the legal opinion, whenever necessary for the examination of the matter.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 6 </B>&ndash; The annual or extraordinary
meeting shall be held in person and may, if so resolved by the Chairman of the Board of Directors or by the majority of the acting Board
members, be held by means of teleconference, videoconference or other qualified means of will manifestation of the absent Board member,
whose vote will be considered valid for all effects, without adverse effects to the subsequent drawing up and execution of the respective
minutes.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 7 </B>&ndash; The Board of Directors
shall resolve by majority of votes of the attending members of the meeting, prevailing, in case of tie, the proposal that counts on the
vote of the Board member presiding the activities.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 8 </B>&ndash; The meetings of the board
of directors will have as secretary whoever their chairman appoints and all resolutions will be recorded in minutes drawn up and registered
in the proper book, and a copy of them must immediately be included in the SIEDESC.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 9 </B>&ndash; The extract of the minutes
shall be filed in the trade board and published, whenever it has resolutions destined to produce effects before third parties.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B><U>Duties</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 14 </B>&ndash; In addition to the duties set
forth by law, the Board of Directors is also responsible for:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to approve the strategic planning, including
the updated long-term strategy with analysis of risks and opportunities for at least the next five (5) years, the action guidelines, the
result targets and the performance evaluation indexes;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to approve the business plan for the next
fiscal year, the annual and multi-year programs, with indication of the respective projects;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to approve the budgets of expenditures and
investments of the Company, with indication of the sources and uses of funds;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to express its opinion on the management&rsquo;
report and on the accounts of the executive board, pursuant to Article 142, item V, of Federal Law 6,404/1976;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to promote annually the analysis of the
fulfillment of targets and results in the execution of the business plan of item II and the long-term strategy of item I of this Article,
and shall publish its conclusions and inform them to the Legislative Assembly and the Audit Court of the State, excluding strategic information
from this obligation, whose disclosure may prove to be detrimental to the interest of the Company; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to prepare the policy of distribution of
dividends, considering the public interest that justified the creation of the Company, submitting it to the Shareholders&rsquo; General
Meeting;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 39.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to assess and approve the following institutional
policies: </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 42.55pt; text-align: justify">a) disclosure of material information;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 42.55pt; text-align: justify">b) trading with securities;</P>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 42.55pt; text-align: justify">c) appointment of members of the Board of Directors,
advisory committees, executive office and of the fiscal committee;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 42.55pt; text-align: justify">d) internal audit;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 42.55pt; text-align: justify">e) compliance;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 42.55pt; text-align: justify">f) corporate risk management;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 42.55pt; text-align: justify">g) compensation; and</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 42.55pt; text-align: justify">h) establish spokesperson policy;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 21.45pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to annually approve and review the preparation
and disclosure of the policy on transactions with related parties;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IX.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to resolve on the personnel policy, including
the determination of the staff, plan of positions and salaries, general collective negotiation conditions, opening of a competitive civil-service
examination to fill positions vacant and Profit Sharing Program; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">X.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to resolve on the policy of prices and tariffs
of goods and services rendered by the Company, respecting the regulatory framework of the respective sector;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to evaluate the Company's Officers, pursuant
to item III, of Article 13, of Federal Law 13,303/2016, and may rely on methodological and procedural support from the Eligibility and
Advisory Committee;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to supervise the execution of the plans,
programs, projects and budgets; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to inspect the compliance with the specific
targets and results to be achieved, undertaken by the members of the executive board upon their investiture;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XIV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to establish the drafting of the annual
governance letter and endorse it;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to define goals and priorities of public
policies compatible with the company&rsquo;s operation area and its corporate purpose;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XVI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to authorize, the opening, installation
and extinguishment of branches, facilities, agencies, main branches, offices and representations;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XVII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">resolve on the capital stock increase within
the limit authorized by these Bylaws, establishing the respective subscription and payment conditions;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XVIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to establish the maximum indebtedness limit
of the company;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XIX.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">resolve on the issuance of common debentures
non-convertible into shares and without real security and, the other types of debentures, on the conditions mentioned in Paragraph 1,
Article 59 of Federal Law 6,404/1976, as well as resolve on the issuance of a promissory notes for public distribution offerings;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 14.1pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to resolve on the
declaration of interest on own capital and/or distribution of dividends due to the result for the current year, for the year ended or
profit reserve, without adverse effects to the subsequent ratification of the general meeting; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to propose to the Shareholders&rsquo; General
Meeting the payment of interest on equity or the distribution of dividends due to the result of the fiscal year concluded; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to previously authorize the execution of
any legal businesses when the amount involved exceeds one hundred and fifty million reais (R$150,000,000.00), including the acquisition,
sale or encumbrance of assets, the obtainment of loans and financings, the assumption of obligations in general and also the association
with other legal entities. This amount will be adjusted at the beginning of each year by the IPCA (Amplified Consumer Price Index) variation,
as measured by IBGE (Brazilian Institute of Geography and Statistics) during the previous year, and
shall be set in the minutes of the first Board of Directors Meeting of the respective year, after the release of the index, allowing the
rounding;</FONT></TD></TR></TABLE>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to authorize the incorporation of a wholly-owned
subsidiary or the interest in the capital of other companies, except the competence of the Shareholders&rsquo; General Meeting provided
for in article 256 of Law 6,404/1976, as well as establish the overall guidance to be followed by this subsidiary/company;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXIV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to approve the hiring of civil liability
insurance in favor of the members of the statutory bodies, employees, agents and mandatories of the Company;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to grant licenses to officers, in compliance
with the pertinent regulation;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXVI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 14.1pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to approve its Internal
Regulations, which clearly defines its responsibilities and duties and prevents situations of conflict with the executive board, notably
with the CEO, in addition to approving the internal regulation of the executive board and of the audit committee; and any other statutory
committee, pursuant to article 160 of Federal Law 6,404/1976;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 14.1pt 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXVII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">authorize the company to buy back its own
shares, under the current legislation and previously hearing the fiscal committee</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXVIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to previously express itself about any proposal
of the executive board or issues to be submitted to the Shareholders&rsquo; General Meeting;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXIX.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to call the examination of any issues comprised
in the competence of the executive board and issue a binding guidance on it;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXX.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to discuss, approve, and monitor decisions
involving practices of corporate governance, stakeholder relationships, people management policies, integrity program, Code of Conduct
and Integrity of agents;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXXI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to appoint a statutory Officer who will
lead the area of compliance and risk management, bound to the CEO;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.6pt"></TD><TD STYLE="width: 7.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXXII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to maintain direct contact with the Compliance
Area in situations where the members of the Board of Directors are suspected of being involved in irregularities or when the CEO does
not meet the obligation to adopt the necessary measures in relation to the situation reported to him, to take the appropriate measures;
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.6pt"></TD><TD STYLE="width: 7.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXXIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to approve the Code of Conduct and Integrity,
to be prepared and disclosed by the Company, in compliance with the guidelines established by CODEC; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.6pt"></TD><TD STYLE="width: 7.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXXIV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to supervise the institution of a prior
consultation mechanism to resolve doubts on the application of the Code of Conduct and Integrity, which will be available on the website,
providing the ethical standards expected from the management, members of the fiscal committee, members of the statutory committees, employees,
agents and third-parties hired; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.6pt"></TD><TD STYLE="width: 7.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXXV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to implement and supervise the risk management
and internal control systems established for the prevention and mitigation of the main risks to which the Company is exposed, including
risks related to the integrity of the accounting and financial information and those related to corruption and fraud;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.6pt"></TD><TD STYLE="width: 7.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXXVI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to develop and inform a substantiated opinion
on any public offer for the acquisition of shares which has the Company's shares within fifteen (15) days as of the publication of the
call notice for the respective public offer, on which shall notify, at least: </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">i. the convenience and the appropriateness of the
public offer as to the interest of group of its shareholders, including with regard to the price and potential impacts to the liquidity
of their securities;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">ii. the strategic plans revealed by offeror in relation
to the company;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">iii. with respect to alternatives of the public offerings
acceptance available in the market. The Opinion must include the substantiated opinion favorable or contrary to the acceptance of the
public offer and warn that the responsibility lies on each shareholder for the final decision on the referred acceptance.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Verdana,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.7pt"></TD><TD STYLE="width: 0.3pt">XXXVII.</TD><TD STYLE="text-align: justify">to promote the annual disclosure of the integrated or sustainability report;</TD></TR></TABLE>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Verdana,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.7pt"></TD><TD STYLE="width: 0.3pt">XXXVIII.</TD><TD STYLE="text-align: justify">to disclose and encourage the use of the institutional whistleblower channel;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.6pt"></TD><TD STYLE="width: 7.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XXXIX.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to approve the proposal to increase the
expenditure limit for advertising and sponsorship prepared by the joint executive board, pursuant to the provisions of Article 93, Paragraph
2, of Federal Law 13,303/2016; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XL.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to elect and remove members of the executive
board and of the audit committee.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER VI</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>EXECUTIVE BOARD</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B><U>Members and Term</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 15 </B>&ndash; The executive board shall be
composed of seven (7) members, with CEO, People and Corporate Management Officer, Chief Financial Officer and Investor Relations Officer,
Engineering and Innovation Officer, Regulation and New Business Officer, Operation and Maintenance Officer and Customer Officer, with
their respective duties set forth herein, all with a two (2) year unified term of office and with three (3) consecutive reelections allowed.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 1 </B>&ndash; The officers must undertake
to commit with their specific targets and results to be invested in their positions in the executive board.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2</B> &ndash; By means of the Executive
Board's Internal Charter, the Board of Directors shall define the duties and functions of each Officer, as the case may be.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B><U>Vacancy and replacements</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 16 </B>&ndash; In the absences or temporary
impediments of any Officer, the CEO shall appoint another member of the executive board to cumulate the functions.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Sole paragraph </B>&ndash; In his absences and
temporary impediments, the CEO will be replaced by the Officer appointed by him and, if there is no appointment, by the Officer responsible
for the financial and investor relations area.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 17 </B>- In case of vacancy, and until a replacement
is elected, the CEO shall be replaced by the Officer responsible for the financial and investor relations area.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B><U>Operation</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 18 </B>&ndash; The executive board will meet,
on an ordinary basis, at least twice (2) a month and, on an extraordinary basis, by call of the CEO or of other two Officers.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 1 </B>&ndash; The meetings of the executive
board will be instated with the attendance of at least half of the acting Officers, considering approved the matter with the agreement
of the majority of the attendees; in the event of a tie, the proposal with the vote of the CEO will prevail.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&ndash; The resolutions of the
executive board will be recorded in minutes drawn up in the company&rsquo;s records and signed by all attending Officers.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 3 </B>&ndash; The CEO may, in the call
for the meeting, allow the participation of the officers by telephone, videoconference, or other means of communication which may ensure
the effective participation and the authenticity of their vote; the officer who virtually participates in the meeting will be considered
present and his vote will be valid for all legal effects, without adverse effects to the subsequent drawing up and signature of the respective
minutes.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B><U>Duties</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 19 </B>&ndash; In addition to the duties set
forth by Law, it is incumbent upon the joint executive board:</P>


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  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">To prepare and submit to the approval of
the Board of Directors:</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 54pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.85pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the proposal for the strategic planning,
including the updated long-term strategy with analysis of risks and opportunities for at least the next five (5) years, the action guidelines,
the result targets and the performance evaluation indexes;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 71.15pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.85pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the proposal for the business plan for the
next fiscal year, the annual and multi-year programs, with indication of the respective projects;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.85pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the Company&rsquo;s annual budget for expenditures
and investments, with the indication of the sources and uses of funds, as well as their changes;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the evaluation of the performance result
of the Company&rsquo;s activities;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">e)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the Company&rsquo;s quarterly reports jointly
with the balance sheets and other financial statements;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">f)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">annually, the draft of the management report
together with the balance sheets and other financial statements and respective notes, with the report of independent auditors and the
proposal of allocation of the income for the year;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">g)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the interim balance sheets, quarterly;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">h)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the Internal Regulation of the executive
board;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">proposal of capital increase and of amendment
to the bylaws, listening to the fiscal council, when the case may be;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">j)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the proposal for the personnel policy; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">k)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the proposal to increase the expenditure
limit for advertising and sponsorship, pursuant to the provisions of Article 93, Paragraph 2, of Federal Law 13,303/2016.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">Approve:</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the technical-economic evaluation criteria
for investment projects, with the respective responsibility delegation plans for their execution and implementation;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 78.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the chart of accounts;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the Company&rsquo;s annual insurance plan;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">residually, within the statutory limits,
everything related to the company&rsquo;s activities which is not of private competence of the CEO, of the Board of Directors or of the
Shareholders&rsquo; General Meeting; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">e)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the Code of Conduct and Integrity of the
Company;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">Authorize, subject to the limits and guidelines
established by law, by these Bylaws and by the Board of Directors:</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">acts of resignation or judicial or extrajudicial
transaction, to end litigations or holdovers, establishing limits of amounts for the delegation of the practice of these acts by the CEO
or any other Officer; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 78.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.8pt"></TD><TD STYLE="width: 28.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the execution of any legal businesses when
the amount involved exceeds ten million reais (R$10,000,000.00), without adverse effects to the competence attributed by the Bylaws to
the Board of Directors, including the acquisition, sale or encumbrance of assets, the obtainment of loans and financings, the assumption
of obligations in general and also the association with other legal entities.</FONT></TD></TR></TABLE>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 20 </B>&ndash; The Internal Regulation of the
executive board may show in detail the individual attributions of each officer, as well as to subject the practice of certain acts comprised
in the specific competence areas to the previous authorization of the joint executive board.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 1. </B>The area of audit and the area
of compliance and corporate risk management will be administratively connected to the CEO.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Paragraph 2.</B> The CEO is responsible for:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">representing the Company, as plaintiff or
defendant, in or out of court, and may initial summons and notifications, pursuant to Article 19 of these Bylaws;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 56.95pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">institutionally representing the Company
in its relations with public authorities, private entities and third parties in general;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">convening and chairing the meetings of the
executive board;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">coordinating the activities of the executive
board;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">issuing acts and resolutions that are related
to or resulting from the executive board&rsquo;s resolutions;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">coordinating the Company&rsquo;s ordinary
management, including the implementation of policies and the execution of resolutions taken by the Shareholders&rsquo; General Meeting,
Board of Directors and joint executive board;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">coordinating the activities of the other
Officers;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">promoting the organizational and functional
structuring of the Company;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IX.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">issuing the normative instructions that
govern the activities of the Company&rsquo;s different areas;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">X.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">coordinating, evaluating and controlling
functions relating to: </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 56.95pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 52.9pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the CEO&rsquo;s office; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 70.9pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 52.9pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the joint business plan, management and
organization; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 70.9pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 52.9pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">communication; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 70.9pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 52.9pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">ombudsman; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 70.9pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 52.9pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">e)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">quality.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B><U>Representation of the Company</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B>ARTICLE 21 </B>- The Company undertakes obligations before third parties:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">with the signature of two Executive Officers, one necessarily being
the CEO or the Officer in charge for the financial and investor relations area;<BR>
<BR>
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">with the signature of one Officer and one proxy, according to the powers
in the respective power-of-attorney;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">III.</FONT></TD><TD><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">with the signature of two proxies, according to the powers in the respective
power-of-attorneys;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt"><BR>
<BR>
</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IV.</FONT></TD><TD><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">with the signature of one proxy, according to the powers in the respective
power-of-attorneys, in this case exclusively to carry out specific acts.</FONT></TD></TR></TABLE>


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    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Sole paragraph </B>&ndash; The powers of attorney
may be granted through a public or private instrument, including by electronic means, with a determined term, and will specify the powers
granted; only the powers of attorney for the forum in general shall have an undetermined term.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER VII</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>FISCAL COMMITTEE</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 22 </B>&ndash; The Company shall have a permanent
fiscal committee, with the competences and duties provided for by the law.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 23 </B>&ndash; The fiscal committee shall be
composed of at least three (3) and at most five (5) sitting members, and the same number of deputies, annually elected by the Shareholders&rsquo;
General Meeting and with two (2) consecutive reelections allowed.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.5pt; text-align: justify"><B>Sole Paragraph </B>&ndash; In the event of vacancy
or impediment of the sitting member, the deputy will assume.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 24 </B>&ndash; The fiscal committee will meet,
on an ordinary basis, once a month and, on an extraordinary basis, whenever called by any of its member or by the executive board, drawing
up the minutes in the Company&rsquo;s records.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B><U>Representative of the Minority Shareholders</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 25</B> &ndash; The participation of a representative
of the minority shareholders in the Company&rsquo;s Fiscal Council, and the respective deputy, is ensured, pursuant to Article 240 of
Federal Law 6,404/1976.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER VIII</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>AUDIT COMMITTEE</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 26 </B>- The Company shall have an audit committee,
an advisory body bound to the Board of Directors, composed of three (3) members of the Board of Directors, who shall cumulatively comply
with the requirements of independence, technical expertise, and availability of time.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&ndash; All members of the audit
committee shall comply with the Independence requirements provided for in the applicable legislation, without prejudice to any allowed
exoneration.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &ndash; The minimum conditions
established by law, in particular <U>&sect;</U>1, of Article 25, of Federal Law 13,303/2016, must be observed to become a member of the
audit committee.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 3 </B>- The members of the audit committee
shall have sufficient technical knowledge in accounting and financial matters and at least one (1) member must have a proven experience
with the internationally-accepted accounting standards, analysis, preparation and evaluation of financial statements and knowledge of
internal controls and policies for disclosing information to the market.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 4 </B>&ndash; The Audit Committee shall
have a coordinator, whose activities will be defined in the internal chart.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 5 </B>- The minimum availability required
from each member of the audit committee shall correspond to thirty (30) hours per month.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 27 </B>- The audit committee&rsquo;s members
may be simultaneously designated with their appointment to the board of directors, or by later resolution of the board of directors itself.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&ndash; The audit committee&rsquo;s
members shall exercise their function for the same period as the respective term of office of the Board of Director&rsquo;s member, or
until otherwise resolved by the Shareholders&rsquo; General Meeting or the board of directors itself.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &ndash; Having exercised a term
of office for any period, the members of the audit committee may only rejoin such body, of the same Company, after at least three (3)
years of the end of the term of office.</P>


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    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 28 </B>- In addition to the provisions of the
law, the audit committee is responsible for:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">recommending the choice of the person responsible
for the internal audit appointed by the joint executive board, propose their approval and dismissal to the board of directors and supervise
the performance of the respective activities;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">approving the Company's Code of Conduct
and Integrity and periodically evaluating the compliance with its business practices, including the commitment of the Management to disseminate
the integrity culture and the valorization of ethical behavior;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">monitoring the evaluating procedures of
a violation of the Code of Conduct and Integrity, as well as the events registered in the Whistleblower Channel;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">receiving and handling denunciations and
complaints from third parties on issues related to accounting, internal accounting controls and audit;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">evaluating the guidelines of the hiring
process of an independent audit company, as well as other conditions for service provision, recommending the hiring to the board of directors;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">commenting on the hiring and dismissal of
the independent auditors;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">expressing prior opinion on the hiring of
other services from the independent audit company, or companies related thereto, that are not comprised in audit typical activities;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">expressing its opinion, at any time, about
the performance of the accounting and internal audit departments, proposing to the executive board the measures that it deems appropriate;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IX.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">dealing directly with the internal audit
department and the independent auditors, following up on the respective work, together with the Chief Financial Office and Investor Relations
Office;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">X.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">analyzing the internal audit&rsquo;s and
the independent auditors&rsquo; reports before they are submitted to the board of directors;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">ensuring that the material resources made
available to the internal audit are adequate;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">monitoring, evaluating, and analyzing the
preparation of the quarterly, interim and annual financial statements, seeking to ensure their integrity and quality, informing the board
of directors when necessary; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XIII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">constantly evaluating the accounting practices,
the internal controls and processes adopted by the Company, seeking to identify critical issues, financial risks and potential contingencies,
and proposing such improvements as they deem necessary;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XIV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">requesting the hiring of specialized services
to support the audit committee&rsquo;s activities, whose remuneration shall be supported by the Company, within its annual approved budget;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">evaluating the reasonableness of the parameters
on which the actuarial calculations are based, as well as the actuarial result of the supplementary pension plans maintained by Sabesp
Social Security Foundation&ndash; Sabesprev (Funda&ccedil;&atilde;o Sabesp de Seguridade Social &ndash; Sabesprev);</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XVI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 7.55pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">Follow the activities
of the internal audit, compliance and of the Company&rsquo;s internal controls; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XVII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 7.55pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">Assess and monitor
the Company&rsquo;s risk exposure;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 7.55pt 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.5pt"></TD><TD STYLE="width: 14.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XVIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 7.55pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">Evaluate, monitor
and recommend to the Management the correction or improvement of the Company&rsquo;s internal policies, including transactions with related
parties; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">XIX.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">Have means to receive and deal with information
about the unfulfilment of legal and normative provisions applicable to the Company, besides regulations and internal codes, including
with provision of specific procedures for the protection of the provider and the confidentiality of the information.</FONT></TD></TR></TABLE>


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  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&ndash; Resolutions of the audit
committee shall made by the majority of its members, without prejudice to the right of its members to individually request information
and examine Company&rsquo;s books, documents and papers.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&ndash; Reports made by the internal
audit department shall always be submitted to the executive board and the audit committee&rsquo;s members.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 29 </B>&ndash; The audit committee shall draft
its Internal Regulations, and submit them to board of directors&rsquo; approval.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Sole Paragraph </B>&ndash; The Internal Regulations
may expand the powers of the audit committee, and shall also provide for the duties of the coordinator, the holding of periodic meetings,
the form of registration of its opinions and resolutions, in addition to other issues deemed appropriate to the good development the work.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 30 - </B>The audit committee shall have operating
autonomy and its own annual budget approved by the board of directors, as set forth by Law and by the <I>Novo Mercado </I>Rules<I>.</I></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B><U>CHAPTER IX</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>ELIGIBILITY AND ADVISORY COMMITTEE</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 31 </B>&ndash; The Company shall have an Eligibility
and Advisory Committee, responsible for supervising the process of appointment and evaluation of Officers and members of the fiscal committee,
in compliance with the provisions of Article 10 of Federal Law 13,303/2016.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1</B> &ndash; The Committee shall:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.85pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">issue a conclusive statement, to assist
the shareholders in the appointment of Officers and members of the fiscal committee, regarding the compliance with the requirements and
the absence of prohibitions for the respective elections;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 49.85pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.85pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">verify the compliance of the evaluation
process of the members of the Management and of the fiscal committee;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.85pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">resolve, by majority vote, recorded in the
minutes, which shall be drawn up as a summary of the facts, including dissents and protests, and only include the transcript of the resolutions
taken;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.85pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">express an opinion, within seven (7) days
from the date of receipt of the registration forms and supporting documentation of the nominees, submitted by CODEC, otherwise the omission
will be notified to the board of directors and competent government bodies; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.85pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">provide methodological and procedural support
so that the board of directors may evaluate the performance of Officers and other members of statutory committees. </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &ndash; In case of urgency, the
Committee shall optionally meet by virtual means, issuing its resolution to enable the necessary procedures in due time.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 3</B> &ndash; After the committee expresses
an opinion, a copy shall be submitted by the company to CODEC, for the due measures.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 4</B> &ndash; The originals of the
registration forms and supporting documents examined must be kept on file by the Company.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 32</B> &ndash; The management bodies may also
submit to the Committee a request for strategic advice to meet the public interest that justified the creation of the Company, pursuant
to Article 160 of Federal Law 6,404/1976.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 33</B> &ndash; The Committee shall be composed
of up to three (3) members, elected and dismissed by a Shareholders&rsquo; General Meeting, who may attend the meetings of the board of
directors, in matters related to the duties of said Committee, with the right to speak but not to vote.</P>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Sole Paragraph</B> &ndash; The members of the
Committee must have at least three (3) years of professional experience in Public Management, or three (3) years in the private sector,
in the Company's area of activity or in a related area.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B><U>CHAPTER X</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>COMPLIANCE AND RISK MANAGEMENT AREA</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 12pt 0; text-align: justify"><B>ARTICLE 34</B> &ndash; The Company shall have a Compliance
and Risk Management Area connected to the CEO and headed by the statutory officer appointed by the board of directors, and this Area may
count on the operational support from the internal audit and keep direct communication with the fiscal committee, with the statutory audit
committee, and the board of directors, when there is suspicion of involvement with wrongdoing by the executive board members.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 35 </B>&ndash; In addition to complying with
the applicable provisions of Federal Law 13,303/2016, the area shall be responsible for the following:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to establish policies to encourage the compliance
with laws, rules and regulations, as well as to prevent, detect and treat risks of irregular, illicit and unethical conducts by the Company&rsquo;s
members, and to do so, adopt efficient structures and practices of internal controls and management of strategic, equity, operational,
financial, socio-environmental and reputational risks, among others;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to promote the importance of compliance,
risk management and internal control;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to identify and classify, together with
the several areas of the company, the main risks to which the Company is subject, coordinating these activities;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to prepare, together with the other areas
of the company, and to monitor the action plans to mitigate the identified risks;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to adopt, together with the several areas
of the company, procedures of internal control to prevent or detect the inherent or potential risks to timing, reliability and accuracy
of the Company&rsquo;s information;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VI.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to prepare the integrity program, submitting
to the approval of the joint executive board, audit committee and board of directors, observing the guidelines established in State Decree
62,349, of December 26, 2016; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">VII.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">to prepare periodic reports on its activities,
submitting them to the joint executive board, the board of directors, the fiscal committee and the audit committee.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER XI</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>INTERNAL AUDIT</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 36</B> &ndash; The Company shall have an Internal
Audit, connected to the board of directors through the audit committee and functionally to the CEO, governed by the applicable laws and
regulations.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Sole Paragraph</B> &ndash; The area will be responsible
for evaluating:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the adequacy of internal controls;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 56.95pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the effectiveness of the risk management
and of the governance processes;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the reliability of the process of collecting,
measuring, classifying, accumulating, recording and disclosing events and transactions, to prepare financial statements; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 38.95pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">IV.</FONT></TD><TD><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the proper application of the principle of segregation of duties, to
avoid the occurrence of conflicts of interest and fraud. </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 37</B> &ndash; The guidelines of the internal
audit&rsquo;s process and duties shall be defined in the Institutional Policy of Internal Audit, analyzed by the joint executive board
and approved by the audit committee and the board of directors.</P>


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    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
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  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 38</B> &ndash; The audit committee shall be
responsible for recommending the choice, by the board of directors, of the person responsible for the Internal Audit appointed by the
joint executive board, propose their dismissal and supervise the execution of the respective activities.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 39</B> &ndash; The audit committee may provide
operating support to the Compliance and Risk Management Area in situations where the members of the executive board are suspected of being
involved in irregularities or they do not meet the obligation to adopt the necessary measures in relation to the situation reported to
them.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER XII</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>COMMON RULES TO STATUTORY BODIES</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B><U>Investiture, Impediments and Prohibitions</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 40</B> &ndash; For the purposes of this chapter,
the board of directors, the executive board, the fiscal committee, the audit committee, and the Eligibility and Advisory Committee are
considered &ldquo;statutory bodies&rdquo;.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 41</B> &ndash; The members of statutory bodies
must prove their compliance with the legal requirements, submitting their curriculum and the relevant documents, as set forth in the current
regulations.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Sole Paragraph</B> &ndash; The requirements of
the policy of appointment of the controlling shareholder shall be observed by the members appointed by it.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 42 </B>&ndash; The members of the board of directors,
of the executive board and of the fiscal committee will be invested in their positions upon the execution of the instrument of investiture
drawn up in the respective book of minutes, in compliance with the applicable legal requirements.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1</B> &ndash; The instrument of investiture
of the Members of the Board of Directors, executive officers, sitting and alternate members of the fiscal committee, must express its
subordination to the arbitration clause of the <I>Novo Mercado</I>&rsquo;s rules, referred on article 52.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&ndash; The instrument of investiture
shall be signed in within thirty (30) days following the election, under penalty of its inefficiency, except for a justification accepted
by the body for which the member has been elected, and shall contain the indication of at least one domicile to receive notifications
and summons of administrative and judicial procedures, related to acts of his management, and the change of the domicile indicated is
allowed only by means of a written communication.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 3 </B>&ndash; The investiture will
be subject to the presentation of the declaration of assets and values, as provided for in the state legislation, which shall be annually
updated and at the end of the term of office.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 43</B> &ndash; The members of the statutory
bodies may convene employees to attend meetings and provide clarification or information on the matters to be resolved on. The requests
must be addressed to the Company's CEO and/or the respective Officer, and the call notice must include the date, time and matters of the
agenda.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 44</B> &ndash; The change in the composition
of statutory bodies will be immediately notified to CODEC.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 45 </B>&ndash; Except in the assumption of resignation
or dismissal, the term of office of the members of the statutory bodies is considered automatically postponed, until the investiture of
the respective alternate members.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt"><B><U>Compensation and Licenses</U></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 46 </B>&ndash; The compensation of the members
of the statutory bodies shall be established by the Shareholders&rsquo; General Meeting and there shall not be accumulation of earnings
or any advantages due to the replacements occurring by virtue of vacancy, temporary absences or impediments, or due to the accumulation
of positions in councils and committees, and the member of the board of directors can choose one of the compensations.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Sole Paragraph</B> &ndash; It is allowed to the
Officer, who on the date of the investiture belongs to the Company&rsquo;s staff, to opt for the respective salary.</P>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 47 </B>&ndash; The Officers may request to the
board of directors removal by unpaid leave, as long as for a term not longer than three (3) months, which shall be recorded in the minutes.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER XIII</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>FISCAL YEAR AND FINANCIAL STATEMENTS PROFITS, RESERVES
AND DIVIDEND DISTRIBUTION</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 48 </B>&ndash; The fiscal year shall match the
calendar year, and after the closing of the fiscal year, the executive board shall require the preparation of the financial statements,
pursuant to the law.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 49 </B>&ndash; Common shares shall be entitled
to the minimum mandatory dividends of twenty-five percent (25%) of the fiscal year&rsquo;s net income, after the deductions established
or authorized by law.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&ndash; Dividends may be paid
by the Company as interest on equity.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&ndash; The Company may draw
interim balance sheets, quarterly, for purposes of payment of dividends or payment of interest on equity.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 3 </B>&ndash; The approved dividends
shall not accrue interest and those that are not claimed within three (3) years as of the date of the Shareholders&rsquo; General Meeting
that approved them, shall lapse in favor of the Company.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 4 </B>&ndash; The board of directors
may propose to the Shareholders&rsquo; General Meeting that the remaining balance of the income for the year, after the deduction of the
legal reserve and of the minimum mandatory dividend, is destined to the creation of an investment reserve, which will comply with the
following principles:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.4pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">its balance, jointly with the balance of
the other profit reserves, except the reserves for contingencies and of unrealized profits, may not exceed the capital stock; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 2cm; text-align: justify; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.4pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">the reserve has as purpose to ensure the
investment plan and its balance may be used:</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.75pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">in the absorption of losses, whenever necessary;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 71.15pt; text-align: justify; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.75pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">in the payment of dividends, at any moment;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.75pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">in the operations of redemption, reimbursement
or purchase of shares, authorized by law; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 0 36pt; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.75pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 9pt">in the incorporation to the capital stock.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER XIV</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>WINDING UP</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 50 </B>&ndash; The company shall enter into
liquidation in the cases provided for by law, and the Shareholders&rsquo; General Meeting shall be responsible, as the case may be, for
determining the means of liquidation and appointing the liquidator, fixing his/her remuneration.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER XV</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>DEFENSE MECHANISM</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 51 </B>- The company shall ensure the members
of its statutory bodies, through an <U>external legal professional</U> to be hired, the technical defense in legal and administrative
lawsuits proposed during or after their respective terms of office, for acts related to the performance of their duties.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&ndash; The same protection is
extended to the Company&rsquo;s employees, representatives and proxies who have acted to the extent of the powers conferred upon them.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &ndash; Upon authorization of
the joint executive board, provided that it does not imply a conflict of interest, the legal counsel of the professional staff of the
Company is ensured for the preliminary procedures.</P>


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  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 3 </B>&ndash; The Company may, at its
criteria, keep a permanent contract or a pre-qualification with one or more preeminent reputed law firms, or have preapproved law firms,
with the purpose of being ready to undertake, at any time, the technical defense of the agents encompassed by this article.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 4 </B>&ndash; If, by any reason, no
preapproved or hired law firm has been hired by the company, the agent may hire a legal counsel he trusts and have the legal fees or any
other expenses incurrent in his technical defense paid to him in advance or reimbursed by the Company, after presenting evidence that
such expenses have been or will be incurred, provided that the amounts involved have been approved by the board of directors as to their
reasonableness.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 5 </B>&ndash; If the Company does not
approve, in due time, the professional appointed to take over the defense, the interested party may contract it on its own account, being
entitled to reimbursement of the respective legal fees established, within the limits approved by the board of directors as to their reasonableness.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 6 </B>&ndash; The Company shall ensure
the technical defense as well as access in real time to all required documentation for this effect. It shall also bear all legal costs,
charges of any nature, and court deposits.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 7 </B>- Agents found guilty or held
liable, with a final and unappealable decision, shall be obliged to reimburse the Company for the amounts effectively disbursed, except
when it is evidenced that they acted in good faith and in pursue of corporate interest.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 8 </B>&ndash; The Company may contract
insurance on behalf of the members of its statutory bodies, as well as of its employees, representatives and proxies, for covering liabilities
arising from the performance of their duties.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER XVI</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>ARBITRATION</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 52 </B>&ndash; The Company, its shareholders,
managers and the sitting and alternate members of the fiscal committee undertake to submit to arbitration, before the Market Arbitration
Chamber through its regulation, any controversy that may arise between them, related to or caused by its condition as an issuer, shareholder,
manager and member of the fiscal committee particularly, the ones the application, validity, effectiveness, interpretation, violation
and its effects, of the provisions set forth in the Brazilian Corporation Law, these Bylaws, in the rules issued by the Conselho Monet&aacute;rio
Nacional (National Monetary Council), by the Central Bank of Brazil, and by the Comiss&atilde;o de Valores Mobili&aacute;rios (&ldquo;CVM&rdquo;),
as well as in the other rules applicable to the operation of the capital market in general, besides those provided for in the <I>Novo
Mercado</I> Rules, in other of B3 rules, and in the <I>Novo Mercado</I> Listing Agreement.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER XVII</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHANGE OF CONTROL AND CANCELLATION OF THE PUBLICLY-HELD
COMPANY REGISTRATION</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 53 </B>&ndash; The direct or indirect disposition
of the control of the Company, either through a single transaction or through a number of successive transactions, shall be contracted
on the condition that the new controlling shareholder undertakes to make a public offer for the acquisition of the shares, having as object
the shares issued by the company held by the other shareholders, subject to the terms and conditions provided for by the legislation and
in the <I>Novo Mercado</I> Rules, so as to ensure them equal treatment as compared to the grantor.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CAP&Iacute;TULO XVIII</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>DELISTING FROM THE <I>NOVO MERCADO</I></B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 54</B> - The Company&rsquo;s delisting from
the Novo Mercado shall be resolved in compliance with the Novo Mercado Rules, allowing the dismissal of the public offer for the acquisition
of shares held by other shareholders, observing the procedures provided for in the referred Rules.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>CHAPTER XIX</B></P>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD ROWSPAN="5" STYLE="text-align: center; border: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;<IMG SRC="sbs202305036k_001.jpg" ALT=""></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: gray">Type</FONT><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 6pt; color: #A6A6A6">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">Statutary</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">In effect</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Title:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Number and Version:</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">ByLaws</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">IE0001 &ndash; V.73</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Issuer Department:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Approver:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">First Version as of:</TD>
    <TD STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Version Term as of:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">PI</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">EXTRAORDINARY GENERAL MEETING</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">November 1st, 1973</TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt; text-align: center">April 28, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Areas of influence (coverage):</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font: 6pt Verdana,sans-serif; padding-right: 5.4pt; padding-left: 5.4pt; color: gray">Processes:</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; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">SABESP</TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: bold 7pt Arial,sans-serif; padding: 1pt 5.4pt">---</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: center"><B>MISCELLANEOUS</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 55</B> &ndash; The Company shall have an institutional
channel, which may be external to the Company, to receive complaints on corruption, fraud, illegal acts and irregularities that damage
the Company&rsquo;s equity and reputation, including violations of the Code of Conduct and Integrity.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1</B> &ndash; The Company&rsquo;s managers
shall disclose and encourage the use of the institutional whistleblower channel, that will ensure the anonymity of the complainant for
undetermined period and the confidentiality of the investigation procedure and verification of responsibilities.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &ndash; Under the supervision
of the Board of Directors, the state company shall establish a mechanism for a previous consultation to solve doubts on the application
of the Code of Conduct and Integrity and define approaches to concrete cases.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 56 </B>&ndash; Until April 30 of each year,
the Company will publish its table of jobs and functions, filled and vacant, related to the previous year, in compliance with the provisions
in Paragraph 5, of Article 115, of the Constitution of the State of S&atilde;o Paulo.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 57 </B>&ndash; The Company may sponsor private
pension plans, under the defined contribution scheme, to employees, being it incumbent upon the board of directors to resolve on the conditions
set forth in the respective regulations, as well as on the percentage of contribution of the sponsor, regular and extraordinary, pursuant
to the governing laws.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Sole Paragraph </B>&ndash; The Company may remain
as sponsor of the private pension plan under the defined benefit scheme, which is under extinguishment phase, forbidding the entry of
new participants, as well as the increase of respective benefits.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 58 </B>&ndash; In view of the provisions in
Article 101 of the S&atilde;o Paulo State Constitution, regulated by State Decree 56,677 of January 19, 2011, the engagement of attorney
liable for heading the Company's legal services shall be subject to the approval of the person appointed by the State Attorney General,
observing objective qualification, expertise and professional experience criteria.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 59 </B>&ndash; The Company shall allow the direct
dialogue of its attorneys with the State Attorney General or another State Attorney appointed thereby, aiming at ensuring a continued
and coordinated performance, observing the limits set forth in Article 101 of the State Constitution, in compliance with the duties and
prerogatives inherent to his professional activity.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>ARTICLE 60 </B>&ndash; The
appointment of persons that meet the ineligibility criteria established by the federal legislation is forbidden.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&ndash; The prohibition in the
head of this article is extended to appointments to commissions and designations for positions of trust.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&ndash; The Company will comply
with Article 111-A of the Constitution of the State of S&atilde;o Paulo and the rules in State Decrees 57,970, of April 12, 2012, and
58,076, of May 25, 2012, as well as any future amendments.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 61 </B>&ndash; The admission of employees by
the Company is subject to the submission of a statement of the assets and amounts that make up their personal wealth, which must be annually
updated, as well as at the time of their termination.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt 21.3pt; text-align: justify"><B>Sole Paragraph </B>&ndash; The Company shall
observe the rules set forth in Article 13, Federal Law 8,429, of June 2, 1992, and its subsequent amendments, and in State Decree 41,865,
of June 16, 1997, and its subsequent amendments, as well as any amendments that may be issued.</P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 12pt; text-align: justify"><B>ARTICLE 62</B>&ndash; The Company will comply with Binding
Precedent 13 of the Federal Supreme Court and State Decree 54,376, of May 26, 2009, as well as any future amendments that may be issued.</P>



<P STYLE="font: 10pt Arial,sans-serif; margin-top: 0; margin-bottom: 6pt; text-align: center"></P>


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<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;May  3, 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>

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