<SEC-DOCUMENT>0001292814-24-002650.txt : 20240705
<SEC-HEADER>0001292814-24-002650.hdr.sgml : 20240705
<ACCEPTANCE-DATETIME>20240703173850
ACCESSION NUMBER:		0001292814-24-002650
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240930
FILED AS OF DATE:		20240705
DATE AS OF CHANGE:		20240703

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]
		ORGANIZATION NAME:           	01 Energy & Transportation
		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:		241101087

	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>sbs20240702_6k.htm
<DESCRIPTION>FORM 6-K
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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;July, 2024</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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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"></P>

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

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO
DO ESTADO DE S&Atilde;O PAULO &#8211; SABESP</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center">PUBLICLY-HELD COMPANY</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center">Corporate Taxpayer&#8217;s ID (CNPJ): 43.776.517/0001-80</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center">Company Registry (NIRE): 35.3000.1683-1</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>MINUTES OF THE EXTRAORDINARY SHAREHOLDERS'
MEETING HELD ON MAY 27, 2024</B></P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 18pt 2.4pt 0 0; text-align: justify"><B><U>DATE, TIME, AND VENUE</U>:</B>
Meeting of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo (&#8220;<U>Company</U>&#8221; or &#8220;<U>Sabesp</U>&#8221;)
held on May 27, 2024, at 11:00 a.m., exclusively online through the Ten Meetings Platform.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>CALL NOTICE</U>:</B> The meeting
was regularly called through the Call Notice published in the business section of the Official Gazette of the S&atilde;o Paulo State on
April 26, 29, and 30, 2024, pages 105, 85 and 86, and 21, respectively, and in the Valor Econ&ocirc;mico newspaper on April 26, 29, and
30, 2024, pages C6, B5, and A12, respectively.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>MEETING HELD IN AN EXCLUSIVELY
DIGITAL MANNER:</U></B> The Extraordinary Shareholders&#8217; Meeting was held exclusively online, via the Ten Meetings platform, without
prejudice to the use of the remote voting form as a means to exercise voting rights, according to CVM Resolution 81, of March 29, 2022,
as amended (&#8220;<U>CVM Resolution 81</U>&#8221;), as previously informed by the Company on the Call Notice and the Shareholders&#8217;
Meeting Guide. The Extraordinary Shareholders&#8217; Meeting was recorded in full and, under paragraph 1 of Article 47 of CVM Resolution
81, the shareholders who participated in the Meeting through the electronic system were considered as attending members and signatories
of these minutes.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>ATTENDANCE</U>:</B> Shareholders
representing 82.8% of the Company&#8217;s total voting shares attended the Extraordinary Shareholders' Meeting, as confirmed by (i) the
access records to the digital platform made available by the Company; and (ii) the valid remote voting forms received through the Depository
Center of B3 S.A. - Brasil, Bolsa, Balc&atilde;o, the bookkeeping agent of the shares issued by the Company, and the forms sent directly
to the Company, according to the CVM Regulation. The Chair and the Secretaries formalized the registration of shareholders&#8217; attendance
based on the signatures on these minutes.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify">The meeting was also attended by
Luiz Roberto Tib&eacute;rio, Head of Investor Relations John Emerson da Silva and Priscila Costa da Silva, Analysts of the Investor Relations
Department, Virginia Tavares Ribeiro, head of Sustainability and Corporate Governance, Ronaldo Carlos Leite, Corporate Governance Department,
Juliana Kolonko Ferrara Freitas and Marina Fontao Zago, Advisors to Sabesp&#8217;s CEO&#8217;s Office, Beatriz Helena Almeida Silva Lorenzi,
Corporate Division, Carla Cristina Mancini, lawyer of the Legal Affairs Department, Jana Ara&uacute;jo, from Lefosse Advogados, and Fernanda
Cirne Montorfano Gibson, Victor Guita Campinho, Caroline Couto Matos, and Isadora Moreira, members of the law firm Cescon Barrieu.</P>


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<P STYLE="font: 13pt/150% Times New Roman, Times, Serif; margin: 12pt 2.4pt 0 0; text-align: justify"></P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>PRESIDING</U>:</B> Chair:
Karla Bertocco Trindade. Secretaries: Marialve de Sousa Martins and Fernanda Cirne Montorfano Gibson.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>PUBLICATION</U>:</B> The Management
Proposal and other documents related to the agenda were made available to shareholders at the Company&#8217;s headquarters and on the
websites of the Company, CVM, and B3.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>AGENDA</U></B>:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B>I.</B> Approve the amendment
to the Company&#8217;s Bylaws and its subsequent consolidation by (a) changing Article 3 to create the authorized capital, under Article
168 of Federal Law 6,404/1976, allowing the Board of Directors to increase the Company&#8217;s capital stock up to the limit of 1,187,144,787
(one billion, one hundred and eighty-seven million, one hundred and forty-four thousand, seven hundred and eighty-seven) registered, book-entry
common shares with no par value, regardless of a statutory amendment, and (b) including a new Article 51, with rules applicable to the
possibility of the Company executing indemnity agreements with the members of the Board of Directors, Fiscal Council, Executive Board,
statutory and non-statutory committees, managers, and all other employees and agents legally acting by the delegation of the Company&#8217;s
Management.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B>II.</B> Approve the full reform
of the Company&#8217;s Bylaws, under the condition precedent of the public offering for the distribution of shares issued by the Company
addressed to by State Law 17,853/2023 (&#8220;<B>Public Privatization Offering</B>&#8220;) to provide the provisions applicable to the
Company after the privatization, including, among others, the creation of a special class preferred share exclusively held by the S&atilde;o
Paulo State, limitation of voting rights, change in the composition of the Company&#8217;s Board of Directors, election of members to
the Board of Directors through a slate system, creation of the Eligibility and Compensation Committee, Sustainability and Corporate Responsibility
Committee, and Related-Party Transactions Committee, and provision of a public offering for achievement of relevant participation.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B>III.</B> Approve the conversion,
under the condition precedent of the settlement of the Public Privatization Offering, of 1 (one) common share held by the S&atilde;o Paulo
State into 1 (one) special class share exclusively held by the S&atilde;o Paulo State, under paragraph 7 of Article 17 of Federal Law
6,404/1976, and according to Article 3 of State Law 17,853/2023.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B>IV.</B> Replacement of a sitting
member of the Fiscal Council.</P>


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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>CLARIFICATIONS</U>:</B> The
matters on the agenda were analyzed by the State Capital Defense Council (CODEC), according to CODEC Opinion 036/2024, of May 20, 2024,
whose voting instructions were submitted by the representatives of the shareholder S&atilde;o Paulo State Treasury (&#8220;<U>State</U>&#8221;),
Laura Baracat Bedicks and Bruna Tapie Gabrielli.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>DOCUMENT READING</U></B>:
The reading of the instructions for the remote voting map was waived, according to paragraph 4 of Article 48 of CVM Resolution 81, and
copies were made available during the meeting for consultation by the attendees.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>DRAWING UP AND PUBLICATION
OF THE MINUTES</U></B>: Shareholders approved (i) the drawing up of these minutes in summary form, according to paragraph 1 of Article
130 of Law 6,404/76, with the right to present separate votes, which, after being received by the presiding board of this Meeting, will
be filed at the Company's headquarters; and (ii) the publication of the minutes omitting shareholders&#8217; signatures, according to
paragraph 2 of Article 130 of Law 6,404/76.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B><U>RESOLUTIONS</U>: </B>After
analyzing the matters on the agenda, shareholders resolved:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B>I. </B>Approve, by a majority
of the attending shareholders, with 71.84% of votes cast in favor, represented by 406,615,781 shares; 24.06% of votes cast against, represented
by 136,198,619 shares; and 4.09% of abstentions, represented by 23,151,723 shares, the amendment to the Company&#8217;s Bylaws and their
subsequent consolidation, under <U>ATTACHMENT I</U> hereto, upon (a) the amendment to Article 3 for the creation of authorized capital,
under Article 168 of Federal Law 6,404/1976, allowing the Board of Directors to increase the Company&#8217;s capital stock until the limit
of 1,187,144,787 (one billion, one hundred and eighty-seven million, one hundred and forty-four thousand, seven hundred and eighty-seven)
registered, book-entry shares with no par value, regardless of a statutory reform, and (b) the inclusion of a new Article 51, with rules
applicable to the possibility of the Company executing indemnity agreements with the members of the Board of Directors, Fiscal Council,
Executive Board, statutory and non-statutory committees, managers, and all other employees and agents legally acting by delegation of
the Company&#8217;s Management.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify">The aforementioned Articles shall
have the following wordings:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>ARTICLE 3 </B>&#8211; The
capital stock is R$ 15,000,000,000.00 (fifteen billion reais), fully subscribed and paid in, divided into 683,509,869 (six hundred and
eighty-three million, five hundred and nine thousand, eight hundred and sixty-nine) exclusively single-class common shares, all registered,
book-entry, and with no par value.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>Paragraph one </B>&#8211;
The issue of beneficiary parties and preferred shares is prohibited.</P>


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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>Paragraph two </B>&#8211;
The Company may directly charge shareholders for the cost of the share transfer service, within the maximum limits established by current
regulations, and may authorize the same charge by the depositary institution responsible for maintaining the book-entry share register.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>Paragraph three </B>&#8211;
The Company is authorized to increase its capital stock up to the limit of 1,187,144,787 (one billion, one hundred and eighty-seven million,
one hundred and forty-four thousand, seven hundred and eighty-seven) registered, book-entry common shares, with no par value, by resolution
of the Board of Directors, regardless of statutory reform.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>Paragraph four </B>&#8211;
In the case mentioned in Paragraph three above, it will be the Board of Directors' responsibility to establish the issue price and the
number of common shares to be issued, as well as the subscription, placement, and payment conditions.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>Paragraph five </B>&#8211;
Within the authorized capital limit, the Board of Directors may also (i) resolve on the issue of subscription warrants; (ii) according
to a remuneration plan approved by the General Meeting, grant stock options to administrators, employees, and service providers, without
shareholders having preemptive rights in the granting of options or subscription of the respective shares; (iii) approve capital increases
by capitalizing profits or reserves, with or without bonuses in shares; and (iv) decide on the issue of debentures convertible into shares.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>ARTICLE 51 </B>&#8211; The
Company may also enter into indemnity agreements with members of the Board of Directors, Fiscal Council, Executive Board, statutory and
non-statutory committees, managers, and all other employees and agents who legally act by delegation of the Company&#8217;s Management,
to indemnify them and keep them indemnified regarding certain expenses related to arbitration, judicial, or administrative proceedings
involving acts performed in the exercise of their duties or powers, from the date of their investiture or the beginning of the contractual
relationship with the Company.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>Paragraph one </B>&#8211;
Indemnity agreements shall not cover:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify">I. acts performed outside the
scope of the duties or powers of their signatories;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify">II. acts involving bad faith,
fraud, gross negligence, or willful misconduct;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify">III. acts performed in their
own interest or in the interest of third parties, to the detriment of the Company's social interest;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify">IV. indemnities resulting from
social action as provided in Article 159 of Federal Law 6,404/1976; or</P>


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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify">V. Other cases provided in
the indemnity agreement.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 35.4pt; text-align: justify"><B>Paragraph two </B>&#8211;
The indemnity agreement shall be adequately disclosed and provide at least (i) the maximum coverage amount offered; (ii) the coverage
period; and (iii) the decision-making procedure regarding the payment of coverage, which shall ensure the independence of decisions and
guarantee that they are made in the Company&#8217;s interest.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: justify"><B>II</B>. Approve, by a majority
of the attending shareholders, with 76.77% of votes cast in favor, represented by 434,498,953 shares; 19.75% of votes cast against, represented
by 111,779,058 shares; and 3.48% of abstentions, represented by 19,688,112 shares, the full reform of the Company&#8217;s Bylaws, under
the condition precedent of the public offering for the distribution of shares issued by the Company addressed to by State Law 17,853/2023,
under <U>ATTACHMENT II</U> hereto, to provide the provisions applicable to the Company after the privatization, including, among others,
the creation of a special class preferred share exclusively held by the S&atilde;o Paulo State, limitation of voting rights, change in
the composition of the Company&#8217;s Board of Directors, election of members to the Board of Directors through a slate system, creation
of the Eligibility and Compensation Committee, Sustainability and Corporate Responsibility Committee, and Related-Party Transactions Committee,
and provision of a public offering for achievement of relevant participation.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 6pt 2.4pt 0 0; text-align: justify"><B>III</B>. Approve by a majority
of the attending shareholders, with 94.43% of votes cast in favor, represented by 534,468,243 shares; 2.90% of votes cast against, represented
by 16,422,223 shares; and 2.66% of abstentions, represented by 15,075,657 shares, the conversion, under the condition precedent of the
settlement of the Public Privatization Offering, of 1 (one) common share held by the S&atilde;o Paulo State into 1 (one) special class
share exclusively held by the S&atilde;o Paulo State, under paragraph 7 of Article 17 of Federal Law 6,404/1976, and according to Article
3 of State Law 17,853/2023.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 6pt 2.4pt 0 0; text-align: justify"><B>IV. </B>Approve, by a majority
of the attending shareholders, with 90.56% of votes cast in favor, represented by 512,552,446 shares; 5.89% of votes cast against, represented
by 33,329,461 shares; and 3.55% of abstentions, represented by 20,084,216 shares, the election of Mr. <B>Cleber Stefani</B>, Brazilian,
married, public servant - fiscal auditor of the State Revenue Office, identification document (RG) 22.752.726-4 SSP/SP, individual taxpayer&#8217;s
ID (CPF) number 185.191.698-99, domiciled at Av. Rangel Pestana, 300, 10&ordm; andar, S&eacute;, City and State of S&atilde;o Paulo, CEP:
01017-911, appointed by the Controlling Shareholder, for the position of sitting member of the Company&#8217;s Fiscal Council, replacing
Mr. <B>Carlos Augusto Gomes Neto</B>, for a term of office until the Annual Shareholders' Meeting that approves the accounts for the fiscal
year ended December 31, 2024.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 6pt 2.4pt 0 0; text-align: justify">We record that the appointment of
Mr. Cleber Stefani (1st term of office) had the due government authorization (Official Letter 195/2024-CC-AG), complied with the necessary
legal and statutory requirements, including those provided in Federal Law 13,303/2016, and was attested by the Internal, Transitory, and
Non-Statutory Committee (Electronic Process SEI 017.00004192/2023-01, that addresses the verification of the
nomination of members for the Company&#8217;s Fiscal Council, under CODEC Resolution 03/2023).</P>


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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 6pt 2.4pt 0 0; text-align: justify">The investiture in the position shall
observe the requirements, impediments, and procedures provided for in current regulations, which shall be verified by the Company upon
investiture. The Fiscal Council elected herein shall perform their duties until the next Annual Shareholders&#8217; Meeting. If a sitting
member is unable to attend a meeting, the respective alternate must do so and, if the alternate member is absent, one of the other alternate
members must be called. Regarding the declaration of properties, the applicable state regulations must be observed. Compensation will
be set based on CODEC&#8217;s guidelines, as resolved at the General Meeting held in April 2024.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify"><B><U>CLOSURE AND SIGNATURE OF THE
MINUTES</U>:</B> There being no further matters to address, the Chair adjourned the Extraordinary Shareholders&#8217; Meetings and these
minutes were drawn up, read, approved, and signed by the Chair and Secretaries. The Chair and the Secretaries of the Presiding Board,
according to paragraphs 1 and 2 of Article 47 of CVM Resolution 81, recorded the shareholders who participated in the Meetings through
remote voting forms and through the digital platform made available by the Company, according to the attendance list available in <U>ATTACHMENT
III</U>.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: center">This is a free English translation
of the minutes drawn up in the Book of Minutes of the Company&#8217;s Shareholders&#8217; Meetings.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: center">S&atilde;o Paulo, May 27, 2024.</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 0 0; text-align: left"><U>Presiding</U>:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: left">KARLA BERTOCCO TRINDADE</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: left">Chair</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: left">&nbsp;</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">MARIALVE DE SOUSA MARTINS</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">Secretary</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">FERNANDA CIRNE MONTORFANO GIBSON</P>
    <P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">Secretary</P></TD></TR>
  </TABLE>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>ATTACHMENT I</B></P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>Consolidated Bylaws</B></P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><I>Adjustments already in effect, according
to item (i) of the Agenda of the Extraordinary Shareholders&#8217; Meeting held on May 27, 2024</I></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>BYLAWS</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER I</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>NAME, HEADQUARTERS, PURPOSE AND TERM</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; 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 &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 &#8211; </B>With
the company&#8217;s listing on the <I>Novo Mercado</I> special segment of B3 S.A. &#8211; Brasil, Bolsa, Balc&atilde;o (&#8220;B3&#8221;),
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 (&#8220;<I>Novo Mercado</I> Rules&#8221;).</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 2 - </B>The Company
shall exist for an indefinite term.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 3 - </B>The Company&#8217;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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 4 &#8211; </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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 2 &#8211; </B>The Company&#8217;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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Sole Paragraph </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER II</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CAPITAL STOCK AND SHARES</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 3 </B>&#8211; The capital
stock is R$ 15,000,000,000.00 (fifteen billion reais), fully subscribed and paid in, divided into 683,509,869 (six hundred and eighty-three
million, five hundred and nine thousand, eight hundred and sixty-nine) exclusively
single-class common shares, all registered, book-entry, and with no par value.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 1 &#8211; </B>The issue
of beneficiary parties and preferred shares is prohibited.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2 &#8211; </B>The Company
may directly charge shareholders for the cost of the share transfer service, within the maximum limits established by current regulations,
and may authorize the same charge by the depositary institution responsible for maintaining the book-entry share register.</P>

<P STYLE="font: italic 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
3 </B>&#8211; The Company is authorized to increase its capital stock up to the limit of 1,187,144,787 (one billion, one hundred and eighty-seven
million, one hundred and forty-four thousand, seven hundred and eighty-seven) registered, book-entry common shares, with no par value,
by resolution of the Board of Directors, regardless of statutory reform.</FONT></P>

<P STYLE="font: italic 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
4 </B>&#8211; In the case mentioned in Paragraph three above, it will be the Board of Directors' responsibility to establish the issue
price and the number of common shares to be issued, as well as the subscription, placement, and payment conditions.</FONT></P>

<P STYLE="font: italic 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
5 </B>&#8211; Within the authorized capital limit, the Board of Directors may also (i) resolve on the issue of subscription warrants;
(ii) according to a remuneration plan approved by the General Meeting, grant stock options to administrators, employees, and service providers,
without shareholders having preemptive rights in the granting of options or subscription of the respective shares; (iii) approve capital
increases by capitalizing profits or reserves, with or without bonuses in shares; and (iv) decide on the issue of debentures convertible
into shares;</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 4 &#8211; </B>Each common
share is entitled to one vote at the Shareholders&#8217; General Meeting&#8217;s resolutions.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER III</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>SHAREHOLDERS&#8217; GENERAL MEETING</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 5 &#8211; </B>The Shareholders&#8217;
General Meeting shall be called, instated and shall resolve, pursuant to the law, on all matters of the Company&#8217;s interest.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&#8211; The Shareholders&#8217;
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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&#8211; The Shareholders&#8217;
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&#8217;
General Meeting.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 3 &#8211; </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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 4 &#8211; </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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 5 &#8211; </B>All documents
to be analyzed or discussed at the general meeting must be available to the shareholders at the Company&#8217;s headquarters and at B3,
at least one (1) month before the meeting.</P>


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    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 6 </B>&#8211; The proof
of the conditions of shareholder may occur at any moment until the start of the Shareholders&#8217; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER IV</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>MANAGEMENT OF THE COMPANY</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0.25pt; text-align: justify"><B>ARTICLE 6 &#8211; </B>The Company
may be managed by the Board of Directors and by the executive board.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER V</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>BOARD OF DIRECTORS</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 7 </B>&#8211; The board of
directors is the joint resolution committee responsible for the superior guidance of the company.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Members, investiture and term of
office</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 8 &#8211;</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, Helvetica, Sans-Serif; margin: 0 2.4pt 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&#8217;s return to the Board of Directors may only occur after
a period of two (2) years.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&#8211; The Company&#8217;s
CEO shall integrate the Board of Directors, while holding such position.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 3 </B>&#8211; It will
be incumbent upon the Shareholders&#8217; 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&#8217;s CEO that
is also elected a board member.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 4</B> &#8211; The controlling
shareholder will be entitled to elect the majority of its members, pursuant to item &#8220;a&#8221; of Article 116, of Federal Law 6,404/1976.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 5 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Representative of the employees</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 9 </B>&#8211; The participation
of one (1) representative of the employees in the Company&#8217;s Board of Directors, with the same term of office as the other members,
is ensured.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&#8211; The representative
member of the employees shall be chosen by the employees&#8217; votes in a direct election, with prohibited automatic reappointment, with
the administrative cooperation of the Company whenever requested.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&#8211; The Internal
Regulation of the Board of Directors, when providing for the exercise as the employees&#8217; representative, must strictly comply with
the requirements and prohibitions of Article 17, of Federal Law 13,303/2016.</P>


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    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Representative of the Minority
Shareholders</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 10</B> &#8211; The participation
of a representative of the minority shareholders in the Company&#8217;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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Independent Members</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 11</B> &#8211; 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&#8217;s General Meeting that
elects them.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 1 &#8211; </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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 2</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Vacancy and replacements</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><FONT STYLE="text-transform: uppercase"><B>ARTICLE
12</B></FONT> &#8211; 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&#8217; General Meeting.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Sole Paragraph</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Operation</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 13 </B>&#8211; The Board of
Directors will meet, on an ordinary basis, once a month and, on an extraordinary basis, whenever necessary to the Company&#8217;s interests.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 1 </B>&#8211; The Board
of Directors&#8217; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&#8211; 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>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 3 </B>&#8211; The Board
of Directors&#8217; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 4</B> &#8211; The Chairman
of the Board of Directors, at his own initiative or at the request of any Board member, may convene the Company&#8217;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>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 5</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 6 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 7 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 8 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 9 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Duties</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 14 </B>&#8211; In addition
to the duties set forth by law, the Board of Directors is also responsible for:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 0pt 36pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 0pt 36pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 0pt 36pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to express
its opinion on the management&#8217; 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">VI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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&#8217; General Meeting;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0pt 39.45pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">VII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to assess
and approve the following institutional policies: </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 42.55pt; text-align: justify">a) disclosure of material information;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 42.55pt; text-align: justify">b) trading with securities;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 42.55pt; text-align: justify">d) internal audit;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 42.55pt; text-align: justify">e) compliance;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 42.55pt; text-align: justify">f) corporate risk management;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 42.55pt; text-align: justify">g) compensation; and</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 42.55pt; text-align: justify">h) establish spokesperson policy;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">VIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">IX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">X.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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 Committee;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 0pt 36pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XIV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 0pt 36pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to define
goals and priorities of public policies compatible with the company&#8217;s operation area and its corporate purpose;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XVI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XVII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XVIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to establish
the maximum indebtedness limit of the company;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XIX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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>


<!-- Field: Page; Sequence: 13 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to propose
to the Shareholders&#8217; 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to previously
authorize the execution of any legal businesses when the amount involved exceeds one hundred and sixty six million and five hundred reais
(R$166,500,000.00), 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>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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&#8217;
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, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXIV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XXVI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 0pt 36pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXVII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXVIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to previously
express itself about any proposal of the executive board or issues to be submitted to the Shareholders&#8217; General Meeting;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XXIX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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>


<!-- Field: Page; Sequence: 14 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXIV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXVI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-align: justify">ii. the strategic plans revealed by
offeror in relation to the company;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 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: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXVII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to promote the annual disclosure of the integrated or sustainability report;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXVIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to disclose and encourage the use of the institutional whistleblower channel;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XXXIX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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" STYLE="width: 100%; font: 10pt Times New Roman, Times, 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, Helvetica, Sans-Serif; font-size: 9pt">XL.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER VI</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>EXECUTIVE BOARD</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Members and Term</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 15 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 1 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 2</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 15 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Vacancy and replacements</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 16 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Sole paragraph </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Operation</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 18 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 1 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 2 </B>&#8211; The resolutions
of the executive board will be recorded in minutes drawn up in the company&#8217;s records and signed by all attending Officers.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Paragraph 3 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Duties</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 19 </B>&#8211; In addition
to the duties set forth by Law, it is incumbent upon the joint executive board:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 54pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 71.15pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the Company&#8217;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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">d)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the evaluation
of the performance result of the Company&#8217;s activities;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">e)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the Company&#8217;s
quarterly reports jointly with the balance sheets and other financial statements;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">f)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">g)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the interim
balance sheets, quarterly;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">h)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the Internal
Regulation of the executive board;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">i)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">j)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the proposal
for the personnel policy; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">k)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Approve:</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 78.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the chart
of accounts;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the Company&#8217;s
annual insurance plan;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">d)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">residually,
within the statutory limits, everything related to the company&#8217;s activities which is not of private competence of the CEO, of the
Board of Directors or of the Shareholders&#8217; General Meeting; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">e)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the Code
of Conduct and Integrity of the Company;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 78.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 20 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 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, Helvetica, Sans-Serif; margin: 0 2.4pt 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: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 56.95pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>


<!-- Field: Page; Sequence: 17 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">convening
and chairing the meetings of the executive board;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating
the activities of the executive board;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">issuing
acts and resolutions that are related to or resulting from the executive board&#8217;s resolutions;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">VI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating
the Company&#8217;s ordinary management, including the implementation of policies and the execution of resolutions taken by the Shareholders&#8217;
General Meeting, Board of Directors and joint executive board;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">VII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating
the activities of the other Officers;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">VIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">promoting
the organizational and functional structuring of the Company;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">IX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">issuing
the normative instructions that govern the activities of the Company&#8217;s different areas;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">X.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating,
evaluating and controlling functions relating to: </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 56.95pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the CEO&#8217;s
office; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 70.9pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the joint
business plan, management and organization; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 70.9pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">communication;
</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 70.9pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">d)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">ombudsman;
and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 70.9pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">e)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">quality.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Representation of the Company</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 21 </B>- The Company undertakes
obligations before third parties:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">III.</FONT></TD><TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt"><BR>
<BR>
</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Sole paragraph </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 18 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER VII</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>FISCAL COMMITTEE</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 22 </B>&#8211; The Company
shall have a permanent fiscal committee, with the competences and duties provided for by the law.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 23 </B>&#8211; 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&#8217; General Meeting and with two (2) consecutive reelections allowed.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.5pt; text-align: justify"><B>Sole Paragraph </B>&#8211; In
the event of vacancy or impediment of the sitting member, the deputy will assume.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 24 </B>&#8211; 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&#8217;s records.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Representative of the Minority
Shareholders</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 25</B> &#8211; The participation
of a representative of the minority shareholders in the Company&#8217;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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER VIII</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>AUDIT COMMITTEE</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 4 </B>&#8211; The Audit
Committee shall have a coordinator, whose activities will be defined in the internal chart.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 27 </B>- The audit committee&#8217;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>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&#8211; The audit
committee&#8217;s members shall exercise their function for the same period as the respective term of office of the Board of Director&#8217;s
member, or until otherwise resolved by the Shareholders&#8217; General Meeting or the board of directors itself.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &#8211; 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>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; 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: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">VI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">commenting
on the hiring and dismissal of the independent auditors;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">VII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">VIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">IX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">X.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">analyzing
the internal audit&#8217;s and the independent auditors&#8217; reports before they are submitted to the board of directors;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XIV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">requesting
the hiring of specialized services to support the audit committee&#8217;s activities, whose remuneration shall be supported by the Company,
within its annual approved budget;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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&#8211; Sabesprev (Funda&ccedil;&atilde;o Sabesp de Seguridade Social &#8211;
Sabesprev);</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XVI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Follow
the activities of the internal audit, compliance and of the Company&#8217;s internal controls; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XVII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Assess
and monitor the Company&#8217;s risk exposure;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XVIII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Evaluate,
monitor and recommend to the Management the correction or improvement of the Company&#8217;s internal policies, including transactions
with related parties; and</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">XIX.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&#8211; 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&#8217;s books, documents and papers.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&#8211; Reports
made by the internal audit department shall always be submitted to the executive board and the audit committee&#8217;s members.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 29 </B>&#8211; The audit committee
shall draft its Internal Regulations, and submit them to board of directors&#8217; approval.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Sole Paragraph </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B><U>CHAPTER IX</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>ELIGIBILITY COMMITTEE</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 31 </B>&#8211; The Company
shall have an Eligibility 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1</B> &#8211; The Committee
shall:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 49.85pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 3</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 4</B> &#8211; The originals
of the registration forms and supporting documents examined must be kept on file by the Company.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 32</B> &#8211; The Committee
shall be composed of up to three (3) members, elected by a Shareholders&#8217; General Meeting without a fixed term of office.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Sole Paragraph</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B><U>CHAPTER X</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>COMPLIANCE AND RISK MANAGEMENT AREA</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 12pt 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 33</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 34 </B>&#8211; 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: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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&#8217;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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">V.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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&#8217;s information;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">VI.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">VII.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER XI</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>INTERNAL AUDIT</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 35</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Sole Paragraph</B> &#8211; The
area will be responsible for evaluating:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the adequacy
of internal controls;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 56.95pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">IV.</FONT></TD><TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 36</B> &#8211; The guidelines
of the internal audit&#8217;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>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 37</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 38</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER XII</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>COMMON RULES TO STATUTORY BODIES</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Investiture, Impediments and Prohibitions</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 39</B> &#8211; For the purposes
of this chapter, the board of directors, the executive board, the fiscal committee, the audit committee, and the Eligibility Committee
are considered &#8220;statutory bodies&#8221;.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 40</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Sole Paragraph</B> &#8211; The
requirements of the policy of appointment of the controlling shareholder shall be observed by the members appointed by it.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 41 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1</B> &#8211; 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>&#8217;s rules, referred on article 52.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 3 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 42</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 43</B> &#8211; The change
in the composition of statutory bodies will be immediately notified to CODEC.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 44 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B><U>Compensation and Licenses</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 45 </B>&#8211; The compensation
of the members of the statutory bodies shall be established by the Shareholders&#8217; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Sole Paragraph</B> &#8211; It
is allowed to the Officer, who on the date of the investiture belongs to the Company&#8217;s staff, to opt for the respective salary.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 46 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER XIII</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>FISCAL YEAR AND FINANCIAL STATEMENTS
PROFITS, RESERVES AND DIVIDEND DISTRIBUTION</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 47 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 48 </B>&#8211; Common shares
shall be entitled to the minimum mandatory dividends of twenty-five percent (25%) of the fiscal year&#8217;s net income, after the deductions
established or authorized by law.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&#8211; Dividends
may be paid by the Company as interest on equity.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 3 </B>&#8211; The approved
dividends shall not accrue interest and those that are not claimed within three (3) years as of the date of the Shareholders&#8217; General
Meeting that approved them, shall lapse in favor of the Company.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 4 </B>&#8211; The board
of directors may propose to the Shareholders&#8217; 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: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 2cm; text-align: justify; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">in the
absorption of losses, whenever necessary;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 71.15pt; text-align: justify; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">in the
payment of dividends, at any moment;</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 36pt; text-indent: -14.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, 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, Helvetica, Sans-Serif; font-size: 9pt">d)</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">in the
incorporation to the capital stock.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER XIV</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>WINDING UP</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 49 </B>&#8211; The company
shall enter into liquidation in the cases provided for by law, and the Shareholders&#8217; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER XV</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>DEFENSE MECHANISM</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 50 </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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&#8211; The same
protection is extended to the Company&#8217;s employees, representatives and proxies who have acted to the extent of the powers conferred
upon them.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &#8211; 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>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 3 </B>&#8211; 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>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 13pt Times New Roman, Times, Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 4 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 5 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 6 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 8 </B>&#8211; 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: italic 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 51 </B><FONT STYLE="font-style: normal">&#8211;
The Company may also enter into indemnity agreements with members of the Board of Directors, Fiscal Council, Executive Board, statutory
and non-statutory committees, managers, and all other employees and agents who legally act by delegation of the Company&#8217;s Management,
to indemnify them and keep them indemnified regarding certain expenses related to arbitration, judicial, or administrative proceedings
involving acts performed in the exercise of their duties or powers, from the date of their investiture or the beginning of the contractual
relationship with the Company. </FONT></P>

<P STYLE="font: italic 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
1 </B>&#8211; Indemnity agreements shall not cover: </FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">acts performed
outside the scope of the duties or powers of their signatories; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">acts involving
bad faith, fraud, gross negligence, or willful misconduct; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">acts performed
in their own interest or in the interest of third parties, to the detriment of the Company's social interest;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">indemnities
resulting from social action as provided in Article 159 of Federal Law 6,404/1976; or </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT></TD><TD STYLE="text-align: justify; padding-right: 2.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">other
cases provided in the indemnity agreement. </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&#8211; The indemnity
agreement shall be adequately disclosed and provide at least (i) the maximum coverage amount offered; (ii) the coverage period; and (iii)
the decision-making procedure regarding the payment of coverage, which shall ensure the independence of decisions and guarantee that they
are made in the Company&#8217;s interest.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER XVI</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>ARBITRATION</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 52 </B>&#8211; 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 (&#8220;CVM&#8221;), 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER XVII</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHANGE OF CONTROL AND CANCELLATION
OF THE PUBLICLY-HELD COMPANY REGISTRATION</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 53 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CAP&Iacute;TULO XVIII</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>DELISTING FROM THE <I>NOVO MERCADO</I></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 54</B> - The Company&#8217;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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>CHAPTER XIX</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: center"><B>MISCELLANEOUS</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 55</B> &#8211; 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&#8217;s equity and reputation, including violations of the Code of Conduct and Integrity.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1</B> &#8211; The Company&#8217;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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2</B> &#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 56 </B>&#8211; 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>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 57 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Sole Paragraph </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 58 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 59 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify; background-color: white"><B>ARTICLE 60
</B>&#8211; The appointment of persons that meet the ineligibility criteria established by the federal legislation is forbidden.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 1 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Paragraph 2 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 61 </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 21.3pt; text-align: justify"><B>Sole Paragraph </B>&#8211; 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, Helvetica, Sans-Serif; margin: 0 2.4pt 12pt 0; text-align: justify"><B>ARTICLE 62</B>&#8211; 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: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: left"><B>&nbsp;</B></P>


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<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>ATTACHMENT II</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>Consolidated Bylaws </B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><I>Statutory reform approved under the condition
precedent of the public offering for the distribution of shares issued by the Company addressed to by State Law 17,853/2023, according
to item (ii) of the Agenda of the Extraordinary Shareholders&#8217; Meeting held on May 27, 2024</I></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><I>&nbsp;</I></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 12pt 0; text-align: center"><B>BYLAWS</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER I</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CORPORATE NAME, HEADQUARTERS, PURPOSE,
AND DURATION</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
1 </B>&#8211; Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &#8211; SABESP (&#8220;<B>Company</B>&#8221;) is a publicly-held
company governed by these Bylaws, Federal Law 6,404, of December 15, 1976, and other applicable legal provisions.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; Given that the Company is listed in the Novo Mercado special listing segment of B3 S.A. &#8211; Brasil, Bolsa, Balc&atilde;o
(&#8220;<B>B3</B>&#8221;), the Company, its shareholders, including the controlling shareholder, Management, and Fiscal Council members
are subject to the provisions of B3&#8217;s Novo Mercado Regulation (&#8220;<B>Novo Mercado Regulation</B>&#8221;).</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph two </B>&#8211; The
Company&#8217;s duration is indefinite.</P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; The Company is headquartered and has its jurisdiction in the City of S&atilde;o Paulo, State of S&atilde;o Paulo.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; To achieve its corporate purpose, the Company may open, install, maintain, transfer, or close branches, facilities, agencies,
subsidiaries, offices, representative offices or appoint representatives anywhere in the Brazilian or foreign territory, under legal and
regulatory provisions.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
2 </B>&#8211; The Company&#8217;s corporate purpose is to provide basic sanitation services to achieve the universalization of water supply
and sewage services in its area of operation in the S&atilde;o Paulo State, including the following activities in Brazil and abroad:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">water supply and sewage services;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">urban rainwater drainage and management; </FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">III.</FONT>
urban cleaning and solid waste management;</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">planning, operation, and maintenance of production systems;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">storage, conservation, and commercialization of energy
for itself or third parties; and </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">commercialization of services, products, benefits, and
rights that directly or indirectly arise from its assets, enterprises, and activities, as well as other activities related to any of the
previously mentioned activities.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph </B>&#8211; The Company may establish wholly-owned subsidiaries, participate, as a partner or shareholder, of any other company
or enterprise, participate in investment funds, and associate in any form with other public or private legal entities, including through
the formation of consortium or subscribing to a minority or majority share of the capital stock.</FONT></P>


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<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER II</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CAPITAL STOCK AND SHARES</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
3 </B>&#8211; The Company&#8217;s capital stock is R$ 15,000,000,000.00 (fifteen billion reais), fully subscribed and paid in, divided
into 683,509,869 (six hundred and eighty-three million, five hundred and nine thousand, eight hundred and sixty-nine) single-class common
shares, all registered, book-entry, and with no par value.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph one </B>&#8211; The
issue of beneficiary parties and preferred shares is prohibited, except for 1 (one) special class preferred share addressed to in Article
5 below.</P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The Company may directly charge shareholders for the cost of the share transfer service, within the maximum limits established
by current regulations, and may authorize the same charge by the depositary institution responsible for maintaining the book-entry share
register.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; The Company is authorized to increase its capital stock up to the limit of 1,187,144,787 (one billion, one hundred and
eighty-seven million, one hundred and forty-four thousand, seven hundred and eighty-seven) registered, book-entry common shares, with
no par value, by resolution of the Board of Directors, regardless of statutory reform.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; In the case mentioned in Paragraph three above, it will be the Board of Directors' responsibility to establish the issue
price and the number of common shares to be issued, as well as the subscription, placement, and payment conditions.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
five </B>&#8211; Within the authorized capital limit, the Board of Directors may also (i) resolve on the issue of subscription warrants;
(ii) according to a remuneration plan approved by the General Meeting, grant stock options to administrators, employees, and service providers,
without shareholders having preemptive rights in the granting of options or subscription of the respective shares; (iii) approve capital
increases by capitalizing profits or reserves, with or without bonuses in shares; and (iv) resolve on the issue of debentures convertible
into shares;</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
4 </B>&#8211; Each common share will correspond to one vote in General Meeting resolutions, subject to the voting rights limit provided
in Article 6.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
5</B> &#8211; The special class preferred share exclusively held by the S&atilde;o Paulo State, with no voting rights, will have veto
rights on the social resolutions related to the following matters, under State Law 17,853, of December 08, 2023: (i) change of the Company's
name and headquarters; (ii) change of the corporate purpose that implies the suppression of the primary activity of providing water supply
and sewage services; and (iii) limits on the exercise of voting rights attributed to shareholders or Group of Shareholders, as defined
in Article 6 below.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph </B>&#8211; The special class preferred share will be automatically extinguished if the S&atilde;o Paulo State ceases to hold
common shares representing at least 10% (ten percent) of the Company's capital stock.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
6</B> &#8211; No shareholder or Group of Shareholders (as defined in Paragraph three below), whether Brazilian or foreign, public or private,
is allowed to exercise voting rights for more than 30% (thirty percent) of the total number of shares into which the Company's total voting
capital is divided, regardless of the shareholder or Group of Shareholders participation in the capital stock. </FONT></P>


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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; The Chair of the General Meeting must ensure compliance with the rules provided in this Article 6 and inform the number
of votes that each attending shareholder or Group of Shareholders may exercise.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; Votes exceeding the limits outlined in this Article 6 will not be counted.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; For the purposes of these Bylaws, &#8220;Group of Shareholders &quot; means the group of two or more persons or any
other forms of organization (a) that are bound by vote agreements of any nature, including shareholders' agreements, either directly or
through controlled, controlling, or under common control persons (or any other forms of organization); or (b) that have control relationships
between them; or (c) that are under common control; or (d) in which one person directly or indirectly holds an equity stake equal to or
greater than 15% of the capital stock of the other person; or (e) between two persons, a third common investor who directly or indirectly
holds an equity stake equal to or greater than 15% of the capital stock of each of the two persons; or (f) that are managed or are under
the management of the same person or related parties; or (g) that share the majority of their administrators; or (h) whose employees are
beneficiaries of the same post-employment benefit plan; or (i) in which one is a post-employment benefit plan and the other is the person
whose employees contribute to that post-employment benefit plan.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; In the case of investment funds with a common administrator or manager, only those whose investment and voting exercise
policies in shareholders' meetings, under the respective regulations, are under the responsibility of the administrator or manager, as
applicable, on a discretionary basis will be considered a Group of Shareholders.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
five </B>&#8211; Shareholders must keep the Company informed about their belonging to a Group of Shareholders under these Bylaws, if such
Group of Shareholders holds, in total, shares representing 30% (thirty percent) or more of the total voting capital.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
7 </B>&#8211; At the discretion of the Board of Directors or the General Meeting, the period for exercising shareholders' preemptive rights
may be excluded or reduced in any issue of shares, debentures convertible into shares, and subscription warrants, whose placement is made
through sale on the stock exchange, public subscription, or exchange for shares in a public acquisition offer of control, as provided
by law and these Bylaws.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
8 </B>&#8211; The shareholder's delay in paying the subscribed capital will result in the collection of interest at 1% (one percent) per
month, pro rata temporis, monetary adjustment based on the variation of the General Market Price Index (IGP-M), disclosed by Funda&ccedil;&atilde;o
Get&uacute;lio Vargas (FGV), or another index reflecting the real loss of purchasing power of the currency in the period, to be indicated
by the Company's Board of Directors, at the shortest legally applicable frequency, and a fine of 10% (ten percent) on the value of the
obligation, without prejudice to other legal sanctions applicable.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER III</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>GENERAL MEETING</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
9 </B>&#8211; The General Meeting shall be convened, installed, and make resolutions under the law on all matters within its competence
and any others submitted to it for resolution by the Board of Directors.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; The General Meeting may be convened by the Chair of the Board of Directors or under the terms of the Law.</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The General Meeting shall preferably be presided over by the Chair of the Board of Directors or, in his/her absence, by
any other Board member present. The Chair of the Board of Directors may appoint another Board member to replace him/her in presiding over
the General Meeting. </FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; The Chair of the General Meeting shall choose one or more secretaries from among those present, with the option of using
the Company&#8217;s own advisors.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; The General Meeting minutes shall be drawn up in summary form, as provided for in paragraph 1 of Article 130 of Federal
Law 6,404/1976.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
five </B>&#8211; All documents to be analyzed or discussed at the General Meeting must be made available to shareholders at the Company's
headquarters, the Brazilian Securities and Exchange Commission (&#8220;<B>CVM</B>&#8221;), and B3, at least 1 (one) month in advance.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
six </B>&#8211; Proof of shareholder status and compliance with Paragraphs three and four of Article 6 above may be provided at any time
until the opening of the General Meeting by presenting the appropriate documents, including an identity document, a certificate issued
by the financial institution holding the book-entry shares informing the respective number, and in the case of a proxy appointment, the
relevant power of attorney with notarized signature issued less than one year.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER IV</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>COMPANY&#8217;S MANAGEMENT</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
10 </B>&#8211; The Company shall be managed by the Board of Directors and Executive Board.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER V</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>BOARD OF DIRECTORS</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
11 </B>&#8211; The Board of Directors is a decision-making body responsible for the Company's superior guidance.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Composition, Investiture, and
Term of Office</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
12 </B>&#8211; The Board of Directors shall be composed of 9 (nine) sitting members, elected and removable from office by the General
Meeting, all with a unified term of office of 2 (two) years from the date of election, with reelection allowed.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; Whether by the election mechanism under Paragraph two of Article 13 or by voting according to Article 141 of Federal Law
6,404/1976, the appointment and election of members to the Company&#8217;s Board of Directors by the S&atilde;o Paulo State, when acting
individually, are limited to a maximum of 3 (three) members, disregarding the appointments of independent members.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The Board of Directors shall have a Chair, elected by a majority vote of its members at the first Board of Directors&#8217;
meeting held immediately after the investiture of such members, or whenever there is a vacancy or resignation of the Chair of the Board
of Directors.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Independent Members</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
13 </B>&#8211; At least 3 (three) members of the Board of Directors must be independent, as defined in the Novo Mercado Regulation, and
the identification of those appointed to the Board of Directors as independent members shall be decided at the General Meeting that elects
them.</FONT></P>


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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; An independent member is also considered a member elected by minority shareholders, through a separate vote, under paragraphs
4 and 5 of Article 141 of Federal Law 6,404/1976 as long as there is a controlling shareholder.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; Except as provided in Article 141 of Federal Law 6,404/1976, the election of members of the Board of Directors shall be
based on the slate system, with the applicable rules of eligibility provided by current legislation and regulation, these Bylaws, and
the Company's nomination policy being observed in any situation.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; Only slates appointed (i) by the Board of Directors; or (ii) by any shareholder or group of shareholders, as provided
for in Paragraph five below, may run for election.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; On the date of convening the General Meeting intended to elect the Board of Directors members, the Board of Directors
must make available to the shareholders the information relating to each member of the slate it has appointed, as required by current
legislation and regulation, as well as by the Company's nomination policy, including regarding the identification of candidates as independent
under the Novo Mercado Regulation.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
five </B>&#8211; Shareholders or groups of shareholders wishing to propose another slate to compete for positions on the Board of Directors
must submit to the Board of Directors the information, documents, and declarations referred to in Paragraph four above, and the Company,
after due verification, shall disclose this information according to the terms and deadlines of current regulations.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
six </B>&#8211; The same person may be part of two or more slates, including the one appointed by the Board of Directors.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
seven </B>&#8211; Each shareholder may only vote for one slate, and the candidates from the slate that receive the highest number of votes
at the General Meeting shall be declared elected.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
eight </B>&#8211; In the event of adopting the multiple-vote process, slate elections shall cease, and the candidates for the Board of
Directors will be those in the slates, as well as those appointed by shareholders for the multiple-vote process, provided that the information
and declarations regarding such candidates are presented to the General Meeting.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
nine </B>&#8211; If, after the election of a Board of Directors member, any event occurs that constitutes a case of impediment or incompatibility
for the exercise of the Board member&#8217;s position, as provided for in Federal Law 6,404/1976, these Bylaws, and current regulations,
the member subject to the impediment or incompatibility must immediately submit their resignation to the Chair of the Board of Directors.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Vacancy and Replacements</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
14 </B>&#8211; In the event of a vacancy in the position of a Board member before the end of the term of office, the Board of Directors
may resolve on the choice of a replacement to complete the term of office of the replaced member, subject to subsequent ratification by
the next General Meeting.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Functioning</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
15 </B>&#8211; The Board of Directors shall meet ordinarily once a month and extraordinarily whenever convened by its Chair or at least
3 (three) of its members.</FONT></P>


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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; Board of Directors meetings shall be convened in writing, by letter, email, or any other means that allows for proof of
receipt of the call notice by the recipient, and must include, in addition to the location, the date and time of the meeting, and the
meeting agenda.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The Chair of the Board of Directors shall ensure that the Board members individually receive, before the meeting date,
documentation containing the necessary information to discuss and resolve on the matters to be addressed.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; Regardless of the call notice formalities, the meeting will be considered regular if all Board members are present.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; The Board of Directors meetings shall be installed with the presence of the majority of its active members and may be
held in person, remotely, or in a mixed format.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
five </B>&#8211; Participation of Board members in the meeting by telephone, videoconference, or other communication means that ensure
effective participation and authenticity of their vote is allowed. In such circumstances, the Board member shall be considered present
at the meeting, and their vote shall be valid for all legal purposes and incorporated into the meeting minutes. Votes by letter, telegram,
or email are also accepted when received by the Chair of the Board of Directors or their substitute by the end of the meeting.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
six </B>&#8211; Any Board member shall have the right to be represented by another Board member through a written document, including
email, for purposes of quorum or voting, with the option to indicate or not the direction of their vote. This representation shall end
simultaneously with the closure of the Board of Directors meeting.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
seven </B>&#8211; Board of Directors resolutions shall be made by the majority vote of those present.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
eight </B>&#8211; No member of the Board of Directors shall have access to information, participate in resolutions and discussions of
the Board of Directors or any administrative bodies, exercise voting rights, or intervene in any matters in which they have a direct or
indirect conflict of interest with the Company, as provided by law. </FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
nine </B>&#8211; The Board of Directors meetings shall be drafted by a person designated by the Chair of the Board, and all decisions
shall be recorded in the drawn-up minutes and registered in the appropriate book.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
ten </B>&#8211; The minutes of the Board of Directors meetings shall be clearly drawn up and record the decisions made, the members present,
dissenting votes, and abstentions. Whenever the minutes contain decisions intended to produce effects on third parties, an excerpt of
the minutes shall be filed with the commercial registry and published.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Duties</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
16 </B>&#8211; In addition to the duties provided by law, the Board of Directors shall also:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">annually approve the strategic plan, containing the updated
long-term strategy with risk and opportunity analysis for at least the next 5 (five) years, action guidelines, result goals, and performance
evaluation indices;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">annually approve the business plan and capital budget
for the following fiscal year;</FONT></P>


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<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">III.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">express an opinion on the Management report, the Executive
Board's accounts, and the financial statements for each fiscal year;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">evaluate and approve the Company's internal institutional
policies, including those addressing (a) disclosure of material acts and facts; (b) securities trading; (c) appointment of members to
the Board of Directors, its statutory or non-statutory advisory committees, the Executive Board, and the Fiscal Council; (d) related-party
transactions; (e) compensation; (f) risk management (financial and corporate); (g) allocation of results and distribution of dividends;
(h) donations and voluntary contributions; (i) sustainability and climate change; (j) Management&#8217;s approval thresholds; (k) indemnity;
and (l) code of conduct and integrity;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">establish mechanisms for the periodic performance evaluation
of managers to enhance and ensure the effectiveness of the Company's governance, and may hire external specialists for the evaluation
process;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">select and dismiss the independent auditors indicated
by the Audit Committee;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">monitor the execution of the Company's relevant plans,
programs, projects, and budgets;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">supervise the achievement of specific goals and results
to be attained, assumed by the Executive Board members upon their investiture;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IX.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">resolve on the issue of shares, subscription warrants,
and debentures convertible into shares by the Company, within the limit of authorized capital, establishing the quantity and other conditions,
including subscription, placement, and payment conditions, as well as the respective subscription prices and, as applicable, premiums
or discounts;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">X.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">resolve on the issue of debentures not convertible into
shares, promissory notes, commercial notes, and other similar credit securities by the Company, establishing the quantity and other conditions,
including subscription, placement, and payment conditions, as well as the respective subscription prices and, as applicable, premiums
or discounts;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">resolve on the declaration of interest on equity and/or
distribution of dividends due to the current fiscal year's results or profit reserves, under the policy related to the matter;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">propose to the General Meeting the payment of interest
on equity or distribution of dividends due to the annual fiscal year's results, under the policy related to the matter;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">present a proposal for approval at the General Meeting
of a stock option or stock grant plan, being responsible for managing such plans, including the preparation of programs, the granting
of options, and stock grants under such plans;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XIV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">approve the execution of operations and transactions
of any nature with related parties within its approval authority, under the Company's related-party transactions policy;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">resolve on the liquidation, dissolution, appointment
of liquidators, bankruptcy, or voluntary court or out-of-court recovery acts of the Company or its direct and indirect subsidiaries and
affiliates, as well as related financial reorganizations;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XVI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">previously authorize the execution of any legal transactions,
observing the limits established in the approval levels policy, including the acquisition, disposal, or encumbrance of assets, the obtaining of loans and financing, the assumption
of obligations in general, and associations with other legal entities;</FONT></P>


<!-- Field: Page; Sequence: 35 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XVII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">authorize the establishment of wholly-owned subsidiaries
or non-profit entities or, observing the approval levels policy, authorize costly transactions involving investments in other companies
or investment funds, except for the General Meeting's competence provided in Article 256 of Federal Law 6,404/1976;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XVIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">approve the contracting of civil liability insurance
in favor of the members of statutory bodies, employees, agents, and representatives of the Company;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XIX.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">elect and remove from office Executive Board members,
as well as members of the Audit Committee, the Eligibility and Compensation Committee, the Related-Party Transactions Committee, and the
Sustainability and Corporate Responsibility Committee; </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XX.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">establish non-statutory technical and/or advisory committees
to assist the Board of Directors, elect and remove from office their members, and monitor the fulfillment of their duties;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">approve its internal regulations and the charters of
the Executive Board, the Audit Committee, the Eligibility and Compensation Committee, the Related-Party Transactions Committee, the Sustainability
and Corporate Responsibility Committee, and any other statutory or non-statutory advisory committee that may be created, under Article
160 of Federal Law 6,404/1976, as applicable, as well as any amendments to such regulations;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">authorize the Company to acquire its shares, as well
as its debentures, except in cases under the exclusive competence of the General Meeting, under current legislation;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">provide prior opinion on any proposal from the Executive
Board or matter to be submitted to the General Meeting;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXIV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">assume the examination of any matter within the competence
of the Executive Board and issue binding guidance on it;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">discuss, approve, and monitor decisions involving corporate
governance policy, stakeholder relations, people management policy, integrity program, Code of Conduct and Integrity;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXVI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">supervise the establishment of a previous consultation
mechanism to resolve doubts about the application of the Code of Conduct and Integrity, which should be available on the website, providing
for the expected standards of ethical behavior from administrators, Fiscal Council members, members of statutory committees, employees,
agents, and contracted third parties;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXVII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">implement and oversee 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 accounting and financial information, as well as those related to corruption and fraud;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXVIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">prepare and disclose a reasoned opinion, favorable or
unfavorable, on any public tender offer aimed at the Company's shares, within 15 (fifteen) days of the publication of the public tender
offer notice, in which it will express its opinion, at least, under Article 56 (a) on the convenience and opportunity of the public tender
offer in the interest of the Company and its shareholders, including the price and potential impacts on the liquidity of the shares; (b)
on the strategic plans disclosed by the offeror regarding the Company; (c) on alternatives to accepting the public tender offer available
in the market. The opinion must include a reasoned favorable or unfavorable opinion on accepting the public tender offer and contain
a warning that the final decision on acceptance is the responsibility of each shareholder;</FONT></P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXIX.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">promote the annual disclosure of the integrated or sustainability
report;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXX.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">disclose and encourage the use of the institutional whistleblowing
channel; </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 6pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXXI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">elect, from among the Board of Directors members, its
Chair; and</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XXXII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">approve the duties of the Company's internal audit department.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
17 </B>&#8211; The composition, operation, and competence of statutory or non-statutory advisory committees, under these Bylaws and applicable
regulations, shall be defined in the respective charters approved by the Board of Directors.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; The nomination of members to statutory and non-statutory advisory committees shall be the responsibility of the Chair
of the Board of Directors, subject to the approval of the Board of Directors.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The term of office of members of statutory or non-statutory advisory committees shall coincide with the term of office
of the Board of Directors members and, except in the event of resignation or removal from office, shall be automatically extended until
the election of their respective substitutes.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; Statutory or non-statutory committees may seek the collaboration of other professionals and administrative support structures.
The compensation of such professionals, including committee members and administrative support expenses, shall be borne by the Company.
When deemed necessary, such committees may decide to hire external professionals, whose fees will be paid by the Company.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER VI</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>EXECUTIVE BOARD</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Composition and Term of Office</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
18 </B>&#8211; The Executive Board shall be composed of up to 7 (seven) members, including a Chief Executive Officer and a Chief Financial
Officer and Investor Relations Officer, with the others having no specific designation, all with a unified term of office of 2 (two) years,
with re-election permitted. </FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; Through the Charter of the Executive Board, the Board of Directors shall define the attributions and functions of each
Executive Officer, as applicable.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The Executive Board shall be composed exclusively of professionals with qualifications compatible with their duties, proven
experience, and capacity to act in their respective areas.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Vacancy and Replacements</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
19 </B>&#8211; In any Executive Officer's absences or temporary impediments, the Chief Executive Officer shall appoint another Executive
Board member to assume the functions.</FONT></P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph </B>&#8211; In the absence and temporary impediment of the Chief Executive Officer, he/she shall be replaced by an Executive
Officer designated by him/her, and if there is no designation, by the Chief Financial Officer and Investor Relations Officer.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
20 </B>&#8211; In the event of a vacancy and until the Board of Directors elects a successor, the Chief Executive Officer shall be replaced
by the Chief Financial Officer and Investor Relations Officer.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Functioning</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
21 </B>&#8211; The Executive Board is an executive body, capable of making collective decisions whenever necessary, meeting upon the call
of the Chief Executive Officer or any two Executive Officers jointly.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; Executive Board meetings shall be installed with the presence of at least half of the active Executive Officers, with
matters approved by the majority of those present. In the event of a tie, the proposal with the vote of the Chief Executive Officer shall
prevail.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The Executive Board resolutions shall be recorded in minutes in a proper book and signed by all attending Executive Officers.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; The participation of Executive Officers by telephone, videoconference, or other means of communication that may ensure
their effective participation and the authenticity of their vote is permitted; the Executive Officer who participates virtually in the
meeting shall be considered present and his/her vote shall be considered valid for all legal effects, without prejudice to the subsequent
drawing up and signing of the respective minutes.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Duties</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
22 </B>&#8211; In addition to the duties defined by law, the Executive Board, acting collectively, shall:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Authorize the opening, closing, or change of address
of branches, agencies, warehouses, offices, or any other establishments of the Company, in Brazil or abroad;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Prepare and submit for approval by the Board of Directors:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">annually, the proposal for the strategic plan, containing
the updated long-term strategy with risk and opportunity analysis for at least the next 5 (five) years, action guidelines, result goals,
and performance evaluation indices; </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">annually, the proposal for the business plan and capital
budget for the following fiscal year;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the evaluation of the performance results of the Company's
activities;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">d)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the Company's quarterly reports accompanied by trial
balances and other financial statements;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">e)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">annually, the draft of the Management report, accompanied
by the balance sheet and other financial statements and respective explanatory notes, with the independent auditors' opinion and the proposal
for the allocation of the fiscal year's results;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">f)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">quarterly, the interim balance sheets; </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">g)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the Executive Board&#8217;s Charter, as well as any amendments;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">h)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the proposal to increase the capital stock and amendment
to these Bylaws, with the opinion of the Fiscal Council, if applicable;</FONT></P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">III.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Approve:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the criteria for the technical-economic evaluation of
investment projects, with the respective delegation plans for their execution and implementation;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the chart of accounts; and</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the Company's annual insurance plan;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">authorize, observing the limits and guidelines established
by law, these Bylaws, the Board of Directors, and its own policy:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">acts of waiver or court or out-of-court settlement to
resolve disputes or pending issues, and may establish value limits for delegating the practice of these acts by the Chief Executive Officer
or any other Executive Officer; and</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the execution of any legal transactions, observing the
limits established in the approval levels policy, without prejudice to the competence attributed by the Bylaws to the Board of Directors,
including the acquisition, disposal, or encumbrance of assets, obtaining loans and financing, assuming obligations in general, and associations
with other legal entities;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 4.5pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.5pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">promote
the organizational and functional structuring of the Company.</FONT></TD></TR></TABLE>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
23</B> &#8211; The Executive Board&#8217;s Charter may detail the individual attributions of each Executive Officer, and subject the practice
of certain acts included in the areas of specific competence to previous authorization by the Executive Board.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph one </B>&#8212; The
Chief Executive Officer is responsible for:</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">representing the Company, actively and passively, in
court or out of court, and may appoint for this purpose an attorney-in-fact with special powers, including powers to receive initial summons
and notices, subject to these Bylaws;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">institutionally representing the Company in its relations
with governmental authorities, private entities, and third parties in general;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">III.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">calling and presiding over the Executive Board meetings;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating the Executive Board&#8217;s activities;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating and overseeing the ordinary management of
the Company, including the implementation of the guidelines and compliance with resolutions taken by the General Meeting, Board of Directors,
and Executive Board in a collegiate manner;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating the activities of the other Executive Officers;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">issuing normative instructions that regulate the activities
among the several areas of the Company, where applicable;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating, evaluating, and controlling the functions
related to:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">CEO&#8217;s Office</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">strategic planning and strategy;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">corporate governance and socio-environmental performance;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">d)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">internal audit;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">e)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">communication;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">f)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">ombudsman; and</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">g)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">institutional relations.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph two </B>- The Chief
Financial Officer and Investor Relations Officer is responsible for:</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">coordinating the preparation of the Company's financial
statements;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">directing and leading the administration and management
of the Company's financial activities;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">III.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">guiding and analyzing investments, defining risk exposure
limits, proposing and contracting loans and financing, managing treasury operations, and overseeing the Company&#8217;s financial planning
and control;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">performing other functions established in the Executive
Board's Charter;</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify">V.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;being
responsible for providing information to the investing public, the CVM, stock exchanges or over-the-counter markets, both in Brazil and
abroad, as well as corresponding regulatory and supervisory entities, keeping the Company's records updated with these institutions;</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify">VI.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;representing
the Company before the CVM, stock exchanges, and other entities in the capital markets, and providing relevant information to investors
and the market in general; and</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify">VII.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;performing
other functions established by law, current regulations, and the Executive Board's Charter.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Company&#8217;s Representation</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
24</B> &#8211; The Company undertakes before third parties:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">for the signature of 2 (two) Executive Officers, 1 (one)
necessarily the Chief Executive Officer or the Chief Financial Officer and Investor Relations Officer;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">for the signature of 1 (one) Executive Officer and 1
(one) attorney-in-fact, according to the powers granted in the respective power of attorney;</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">III.</FONT>
for the signatures of 2 (two) attorneys-in-fact, according to the powers granted in the respective power of attorney; and</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">for the signature of 1 (one) attorney-in-fact, according
to the powers granted in the respective power of attorney, in this case exclusively for specific acts.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>- Notwithstanding the provisions of the main section of this Article, the Company may be represented individually by any 1 (one)
Executive Officer or 1 (one) attorney-in-fact with specific powers for any of the following acts: (a) representation of the Company at
shareholders' meetings and meetings of members of companies in which it participates; (b) representation of the Company in court, except
for acts involving the waiver of rights; or (c) routine administrative acts, including those carried out outside the headquarters, before
regulatory bodies, public offices, mixed-capital companies, commercial boards, Labor Courts, National Institute of Social Security (&quot;Instituto
Nacional da Seguridade&nbsp;Social&quot;
-&nbsp;INSS), Severance
Indemnity Fund (Fundo de Garantia do Tempo e Servi&ccedil;o &#8211; FGTS), and their collecting banks, and others of the same nature.
Routine administrative acts are those that do not involve the assumption and/or release of obligations by the Company to third parties,
including but not limited to the signing of mail, declarations, notifications, letters, official documents, and requests, among other
non-binding documents.</FONT></P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>- Powers of attorney may be granted by public or private instrument, including electronically, with a fixed term of validity and
granted by 2 (two) Executive Officers, 1 (one) of whom must be the Chief Executive Officer or the Chief Financial Officer and Investor
Relations Officer, and will specify the powers granted. Only judicial powers of attorney may be granted by any 2 (two) Executive Officers
and have an indefinite validity.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER VII</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>FISCAL COUNCIL</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
25 </B>- The Company shall have a permanent Fiscal Council, with the competencies and duties provided by law. </FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
26 </B>- The Fiscal Council shall be composed of at least 3 (three) and at most 5 (five) sitting members, with an equal number of alternates,
elected annually by the Annual Shareholder&#8217;s Meeting, with a term of office until the next Annual Shareholder&#8217;s Meeting, with
reelection permitted.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>- In the event of a vacancy or impediment of a sitting member, the alternate shall take over.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>- The Fiscal Council shall meet ordinarily once a month and extraordinarily whenever called by any of its members or by the Executive
Board, with minutes recorded in its own book.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER VIII</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>AUDIT COMMITTEE</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
27 </B>- The Company shall have a statutory Audit Committee, an advisory body linked to the Board of Directors, composed of 3 (three)
members who cumulatively meet the independence requirements of the Novo Mercado Regulations, technical knowledge, and availability of
time.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>- The participation of the Company's Executive Officers, Executive Officers of its subsidiaries, its controlling shareholder,
affiliated companies, or companies under common control in the Audit Committee is prohibited.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>- The members of the Audit Committee must have sufficient technical knowledge in accounting and finance, and at least 1 (one)
of them must have recognized experience in internationally accepted corporate accounting, preparation, and evaluation of financial statements,
knowledge of internal controls, and market information disclosure policies.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>- The Audit Committee shall have a coordinator, whose activities shall be defined in the Audit Committee's Internal Regulations.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>- The Audit Committee members shall serve as Committee members for the duration of their respective terms of office on the Board
of Directors. </FONT></P>


<!-- Field: Page; Sequence: 41 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
five </B>- The Audit Committee members may be reappointed for up to 2 (two) terms of office and may only hold a seat on the Audit Committee
again after a minimum of 3 (three) years from the end of their last term of office.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
28 </B>- The Audit Committee reports to the Board of Directors and is responsible for the matters provided in this Bylaws, the regulations
issued by the CVM, the Novo Mercado Regulations, and the Audit Committee's Internal Regulations, among which:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to provide an opinion on the hiring and dismissal of
the independent auditor for conducting independent external audits or for any other services;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to supervise the activities of (a) the independent auditors
to evaluate their independence, the quality of the services provided, and the adequacy of the services provided to the Company's needs;
(b) the internal controls area; (c) the internal audit area; and (d) the area responsible for preparing the Company's financial statements;
</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">III.</FONT>
to evaluate and monitor the quality and integrity of (a) internal control mechanisms; (b) the Company's quarterly information, interim
financial statements, and financial statements; and (c) the information and measurements disclosed based on adjusted accounting data and
non-accounting data that add elements not provided for in the usual financial statements;</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">IV.</FONT>
to evaluate and monitor, together with Management and the internal audit area, the adequacy of related-party transactions carried out
by the Company and their respective disclosures;</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to evaluate and monitor the Company's risk exposures,
and may request detailed information on policies and procedures related to (a) management compensation; (b) the use of the Company's assets;
and (c) expenses incurred on behalf of the Company; </FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">VI.</FONT>
to prepare a summary annual report to be presented with the financial statements, describing (a) meetings held and main matters discussed;
(b) its activities, results, conclusions reached, and recommendations made; and (c) any situations where there is a significant divergence
between the Company's Management, independent auditors, and the Audit Committee concerning the Company's financial statements;</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to have means for receiving and handling information
about non-compliance with applicable legal and regulatory provisions, as well as internal regulations and codes, including specific procedures
for protecting the provider and the confidentiality of the information;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to endorse the choice of the head of the internal audit
appointed by the Executive Board, propose their approval and dismissal to the Board of Directors, and supervise the execution of their
respective work;</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">IX.</FONT>
to propose the Company's Code of Conduct and Integrity, as well as any changes, for approval by the Board of Directors and periodically
evaluate the adherence to its business practices, including the commitment of managers to the dissemination of the culture of integrity
and the appreciation of ethical behavior;</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">X.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to monitor the procedures for investigating violations
of the Code of Conduct and Integrity, as well as the events recorded in the Whistleblower Channel;</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">XI.</FONT>
to receive and process complaints and claims from third parties on matters related to accounting, internal accounting controls, and auditing;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to provide previous opinions on the hiring of other
services from the independent auditing firm, or companies associated with it, that are not included in typical auditing activities;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to give opinions, at any time, on the performance of
the accounting and internal audit areas, proposing to the Executive Board the measures it deems appropriate;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XIV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to communicate directly with internal audit and independent
auditors, monitoring their respective work, together with the Chief Financial Officer and Investor Relations Officer;</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">XV.</FONT>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to examine the internal audit and independent auditors' reports before they are submitted to
the Board of Directors;</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XVI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to ensure the adequacy of the material resources made
available to internal audit;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XVII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to permanently evaluate the accounting practices, processes,
and internal controls adopted by the Company, seeking to identify critical issues, financial risks, and potential contingencies, and proposing
improvements it deems necessary;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XVIII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to evaluate, monitor, and recommend to Management the
correction or improvement of the Company's internal policies, including the related-party transactions policy; and</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">XIX.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">to request the hiring of specialized services to support
the activities of the Audit Committee, whose compensation will be borne by the Company, within its approved annual budget.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; The Audit Committee will resolve by a majority vote of its members, without prejudice to the right of its members to individually
request information and examine the company's books, documents, and papers.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The Audit Committee will meet ordinarily once every two months and, extraordinarily, whenever called by the coordinator
or the majority of its members, with these meeting minutes recorded in a specific book.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; The reports produced by the internal audit will always be submitted to the Executive Board and Audit Committee members.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
29</B> &#8211; The Audit Committee will propose its internal regulations, as well as any amendments, submitting them to the Board of Directors
for approval.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph </B>&#8211; The internal regulations may expand the competencies of the Audit Committee, and also address the activities of
the coordinator, the conduct of regular meetings, the manner of recording its statements and resolutions, and other matters deemed pertinent
for the smooth conduct of its work.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
30 </B>&#8211; The Audit Committee will have operational autonomy and its own budget approved by the Board of Directors, under applicable
regulations and the Novo Mercado Regulations.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER IX</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>ELIGIBILITY AND COMPENSATION COMMITTEE</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
31 </B>&#8211; The Company shall have an Eligibility and Compensation Committee responsible for overseeing the nomination process for
members of the Company's statutory and non-statutory bodies, under this Bylaw, the Company's nomination policy, and other duties determined
by the Board of Directors as provided for
in its Charter. It will also be responsible for proposing the compensation and benefits policy for managers and members of statutory and
non-statutory advisory committees.</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph </B>&#8211; The Eligibility and Compensation Committee shall:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">check compliance with the nomination and evaluation process
for managers, Fiscal Council members, and members of statutory and non-statutory committees; and</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">address matters involving the compensation and benefits
of managers and members of statutory and non-statutory bodies.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>ARTICLE 32 </B>&#8211; The Eligibility
and Compensation Committee will be composed of a minimum of 3 (three) and a maximum of 5 (five) members, with academic background or relevant
professional experience in matters within its competence, with at least one of them being an independent member who will act as its coordinator.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Sole paragraph </B>&#8211; The
members of the Eligibility and Compensation Committee must observe, where applicable, the conflict of interest rules applicable to Board
members, under Article 156 of Federal Law 6.404/76.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER X</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B>SUSTAINABILITY
AND CORPORATE RESPONSIBILITY COMMITTEE</B></FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-variant: small-caps"><B>ARTICLE
33</B> &#8211; </FONT>The Company shall have a Sustainability and Corporate Responsibility Committee, an advisory body linked to the Board
of Directors, responsible for integrating Environmental, Social, and Corporate Governance aspects into the business strategy, as provided
in item I of Article 16 above, and for promoting the adoption of the highest socio-environmental and governance standards in its corporate
policies and procedures.</P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; The Sustainability and Corporate Responsibility Committee will monitor the implementation of the sustainability and climate
change policy and the sustainable management of natural resources, suitable working conditions, and positive community engagement, including
monitoring the Company's goals for water efficiency, resource conservation, and social impact.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph two </B>&#8211; The
above-mentioned goals will be presented by the responsible area of the Company to the Board of Directors every quarter, after being presented
to the Sustainability and Corporate Responsibility Committee.</P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; The Sustainability and Corporate Responsibility Committee will also check the performance of the Socio-Environmental
Management System implemented by the responsible area in the Company, for an integrated assessment of the following socio-environmental
risks and impacts, where applicable, in the Company's locations and areas of operation:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Employment and Working Conditions;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Resource Efficiency and Pollution Prevention;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">III.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Community Health and Safety;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Land Acquisition and Involuntary Resettlement;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Biodiversity Conservation and Sustainable Management
of Living Natural Resources;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VI.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Indigenous Peoples; and</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Cultural Heritage.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; The performance standards provided for in the sustainability and climate change policy will take into account the Equator
Principles, the United Nations Sustainable Development Goals (SDGs), and the performance standards of Multilateral institutions, as well
as other standards to applicable the Company.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph five </B>&#8211; Among
the potential material risks that may impact the Company's value and reputation, as well as the proposed preventive and mitigating measures,
the Sustainability and Corporate Responsibility Committee will monitor the Company's structure and conditions for responding to emergencies
and the impact of extreme weather events.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-variant: small-caps"><B>ARTICLE
34</B> &#8211; </FONT>The Sustainability and Corporate Responsibility Committee will be composed of a minimum of 3 (three) and a maximum
of 5 (five) members, with an academic background or relevant professional experience in matters within its competence, with at least one
of them being a member of the Board of Directors, who will also be its coordinator.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph one</B> &#8211; One
of the members of the Sustainability and Corporate Responsibility Committee will be chosen by the employees' vote in a direct election,
which may receive administrative support from the Company for its realization, if so requested.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph two </B>&#8211; The
Sustainability and Corporate Responsibility Committee members must observe, where applicable, the conflict of interest rules applicable
to Board members under Article 156 of Federal Law 6,404/76.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>CHAPTER
XI</B></FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Related-Party
Transactions Policy</B></FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="text-transform: uppercase"><B>ARTICLE
35</B> &#8211; </FONT>The Company shall have a Related-Party Transactions Committee responsible for guiding the conduct of transactions
with related parties and situations involving potential conflicts of interest, aiming to preserve the interests of the Company and ensure
full independence and absolute transparency, which shall report to the Audit Committee as appropriate, according to item IV of Article
28.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Sole paragraph</B> &#8211; The
Related-Party Transactions Committee shall:</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">ensure compliance with the criteria established in the
institutional policy on related-party transactions approved by the Board of Directors;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">analyze and provide opinions on any operations that characterize
a related-party transaction and the impact of their execution, including regarding (a) reputational risks; (b) execution under market
conditions, on commutative bases or with adequate compensatory payment; (c) well-founded justifications for transactions not classified
under commutative and market conditions and the need for compensatory payment; and</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">III.</FONT>
provide a reasoned opinion on situations involving potential conflicts of interest in related-party transactions when a member of our
senior management, shareholder, or another governance agent is not independent concerning the matter under discussion and may influence
or make decisions motivated by particular interests
or those distinct from the Company&#8217;s interest, even if aligned with the Company's interest.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-variant: small-caps"><B>ARTICLE
36</B> &#8211; </FONT>The Related-Party Transactions Committee shall be composed of at least 3 (three) and at most 5 (five) members, one
of whom shall be an independent member, who will also act as the coordinator, and the other professionals of recognized reputation in
the market, with no employment or statutory ties to the Company, and with relevant experience in matters within their competence.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Sole paragraph </B>&#8211; The
Committee members shall observe, as applicable, the conflict of interest rules applicable to Board members, under Article 156 of Federal
Law 6,404/76.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>CHAPTER
XII</B></FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>COMPLIANCE AND RISK MANAGEMENT
DEPARTMENT</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
37 </B>&#8211; The Company shall have a Compliance and Risk Management department linked to the CEO and, administratively, to a Statutory
Executive Officer appointed by the Board of Directors, capable of direct communication with the Internal Audit department, the Fiscal
Council, the Audit Committee, and the Board of Directors when there is suspicion of irregularities involving Executive Board members.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
38 </B>&#8211; The area is responsible for:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">establishing policies to encourage respect for laws,
standards, and regulations, as well as preventing, detecting, and addressing risks of irregular, illegal, and unethical conduct by the
Company's members, adopting efficient internal control and strategic, asset, operational, financial, socio-environmental, and reputational
risk management structures and practices, among others;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">promoting the importance of compliance, risk management,
and internal control;</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">III.</FONT>
identifying and classifying, together with the various areas of the Company, the main risks to which the Company is subject, coordinating
these efforts;</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">IV.</FONT>
preparing, together with other Company departments, and monitoring action plans to mitigate identified risks;</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">adopting, together with various Company departments,
internal control procedures to prevent or detect inherent or potential risks to the timeliness, reliability, and accuracy of the Company's
information;</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">VI.</FONT>
preparing the integrity program and recommending changes and improvements to it, submitting it for approval by the Executive Board, the
Audit Committee, and the Board of Directors; and</P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">VII.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">preparing periodic reports on their activities, and submitting
them to the Executive Board, the Fiscal Council, and the Audit Committee.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XIII</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>INTERNAL AUDIT</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
39 </B>&#8211; The Company shall have an internal audit linked to the Board of Directors through the Audit Committee and, administratively,
to the CEO, governed by applicable legislation and regulations.</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph </B>&#8211; The area shall be responsible for assessing:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the adequacy, quality, and effectiveness of internal
controls;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the quality and effectiveness of risk management and
governance processes;</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">III.</FONT>
the reliability of the process of collecting, measuring, classifying, accumulating, recording, and disclosing events and transactions,
aiming at the preparation of financial statements; and</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">IV.</FONT>
the proper application of the principle of segregation of duties to avoid conflicts of interest and fraud.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>ARTICLE 40 </B>&#8211; The internal
audit process guidelines and their attributions shall be defined by an internal audit policy approved by the Audit Committee and the Board
of Directors.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>ARTICLE 41 </B>&#8211; The Audit
Committee shall endorse the choice, by the Board of Directors, of the internal audit head appointed by the CEO, propose their dismissal,
and supervise the execution of the respective works.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>ARTICLE 42 </B>&#8211; The internal
audit may communicate with the compliance and risk management department when there is suspicion of irregularities involving Executive
Board members or when they fail to take necessary measures regarding reported situations.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XIV</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>COMMON RULES FOR STATUTORY BODIES</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B><U>Investiture, Impediments, and
Prohibitions</U></B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
43 </B>&#8211; For the purposes of this chapter, &#8220;statutory bodies&#8221; include the Board of Directors, the Executive Board, the
Fiscal Council, the Audit Committee, the Eligibility and Compensation Committee, the Sustainability and Corporate Responsibility Committee,
and the Related-Party Transactions Committee.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
44 </B>&#8211; The members of statutory bodies shall prove compliance with legal requirements by presenting their curriculum vitae and
relevant documentation according to current regulations.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph:</B> The positions of Chair of the Board of Directors and CEO or principal executive of the Company cannot be held by the same
person.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
45 </B>&#8211; The members of the Board of Directors, the Executive Board, and the Fiscal Council shall take office by signing the term
of investiture recorded in the respective minutes book, as well as meeting applicable legal requirements.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; The term of investiture for members of the Board of Directors, Executive Board, and Fiscal Council, both sitting and alternate,
must include their adherence to the arbitration clause of the Novo Mercado Regulation referred to in Article 53 below.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The term of investiture must be signed within 30 (thirty) days following the election, under penalty of its ineffectiveness,
except for justification accepted by the body for which the member was elected, and must contain the indication of at least one domicile
for receiving summons and notices of administrative and judicial proceedings related to acts of their management, with the domicile being
allowed to be changed only by written communication.</FONT></P>


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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
46 </B>&#8211; The investiture in the Company&#8217;s statutory bodies shall comply with the requirements and impediments imposed by law,
these Bylaws, and, where applicable, the Company's nomination policy.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; Due to absolute incompatibility, the investiture in any statutory body is prohibited: </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">for a representative of the regulatory body to which
the Company is subject, a State Minister, a State Secretary, a Municipal Secretary, a holder of a position, without permanent ties to
public service, of a special nature, or senior management and advisory in public administration, a statutory leader of a political party,
and a holder of a mandate in the Legislative Branch of any federation entity, even if on leave from office;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">for a person who has participated, in the last 36 (thirty-six)
months, in a decision-making structure of a political party or work related to the organization, structuring, and execution of an electoral
campaign; and</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.1pt">III.</FONT>
for a person holding a position in a trade union organization.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>Paragraph two </B>&#8211; The
legal, statutory, and integrity requirements of these Bylaws must be analyzed by the Eligibility and Compensation Committee.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><B>ARTICLE 47 </B>&#8211; Unless
in the case of resignation or removal from office or the cases prohibited by these Bylaws, the term of office of the members of statutory
bodies is considered automatically extended until the investiture of their respective successors.</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XV</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>FISCAL YEAR AND FINANCIAL STATEMENTS,
PROFITS, RESERVES, AND DISTRIBUTION OF RESULTS</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
48 &#8211; </B>The fiscal year shall coincide with the calendar year, at the end of which the Executive Board shall prepare the financial
statements as provided by law.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
49 </B>&#8211; Common shares shall be entitled to the mandatory minimum dividend corresponding to 25% (twenty-five percent) of the net
profit for the fiscal year, after the deductions required or allowed by law regarding the surplus profit available for distribution each
fiscal year, the policy for allocating results and distributing dividends, and the applicable law.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; Dividends may be paid by the Company in the form of interest on equity.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The Company may prepare interim financial statements every quarter to distribute dividends or pay interest on equity,
subject to the provisions of the related policy.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; Approved dividends do not accrue interest, and those not claimed within 3 (three) years from the date of the General
Meeting that approved them will mature in favor of the Company.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; The Board of Directors may propose to the General Meeting that the remaining balance of the profit for the fiscal year,
after the deduction of the legal reserve and the mandatory minimum dividend, be allocated to the creation of an investment reserve, which
shall adhere to the following principles:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">its balance, together with the balance of the other profit
reserves, except for the reserves for contingency and unrealized profit, may not exceed the capital stock; and</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">the purpose of the reserve is to ensure the investment
plan, and its balance may be used:</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">in the absorption of losses, whenever necessary;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">in the distribution of dividends, at any time;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">in transactions for the redemption, refund, or buyback
of shares, authorized by law; and</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">d)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">in the incorporation of the capital stock.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XVI</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>Liquidation</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
50 &#8211; </B>The Company shall enter into liquidation in the cases provided by law, and it shall be the responsibility of the General
Meeting, if applicable, to determine the mode of liquidation and appoint the liquidator, setting their remuneration.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XVII</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>DEFENSE MECHANISM</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
51 </B>&#8211; The Company shall ensure to the members of the statutory bodies, through an external professional to be hired, technical
defense in judicial and administrative proceedings brought during or after their respective terms of office, for acts related to the exercise
of their functions.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; The same protection extends to employees, representatives, and agents of the Company who acted within the limits of the
powers conferred upon them.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; By authorization of the Executive Board, provided there is no conflict of interest, preliminary assistance by an in-house
Company lawyer is assured.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; The Company may, at its discretion, permanently retain or prequalify one or more law firms of recognized professional
reputation to be able to assume, at any time, the technical defense of the agents covered by this Article 51.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; If, for any reason, there is no law firm retained or prequalified by the Company, the agent may hire a lawyer of their
own choice, in which case the fees and other expenses incurred in the technical defense shall be reimbursed or advanced by the Company,
after proving the expense or its imminence, provided that the amounts involved have been approved by the Board of Directors as reasonable.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
five </B>&#8211; When the Company does not approve the professional indicated to assume the defense in due time, the interested party
may hire them at their own expense, being entitled to reimbursement of the respective legal fees set, within the limits approved by the
Board of Directors as reasonable.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
six </B>&#8211; The Company shall ensure technical defense and timely access to all necessary documentation for this purpose, as well
as cover court costs, fees of any nature, and deposits for guaranteeing the proceedings.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
seven -</B>The agent who is convicted or held liable, by a final and unappealable decision, must reimburse the Company for the amounts
actually disbursed unless it is evidenced that they acted in good faith and in the interest of the Company.</FONT></P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
eight </B>&#8211; The Company may contract insurance for the members of the statutory bodies, employees, representatives, and agents,
to cover liabilities arising from the exercise of their functions.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
52 </B>&#8211; The Company may also enter into indemnity agreements with members of the Board of Directors, Fiscal Council, Executive
Board, statutory and non-statutory committees, managers, and all other employees and agents who legally act by delegation of the Company&#8217;s
Management, to indemnify them and keep them indemnified regarding certain expenses related to arbitration, judicial, or administrative
proceedings involving acts performed in the exercise of their duties or powers, from the date of their investiture or the beginning of
the contractual relationship with the Company. </FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; Indemnity agreements shall not cover: </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">I.
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">acts performed outside the scope of the duties or powers
of their signatories;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">II.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">acts involving bad faith, fraud, gross negligence, or
willful misconduct; </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">III.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">acts performed in their own interest or the interest
of third parties, to the detriment of the Company's social interest;</FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">IV.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">indemnities resulting from social action as provided
in Article 159 of Federal Law 6,404/1976; or </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt; letter-spacing: -0.1pt">V.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">other cases provided in the indemnity agreement. </FONT></P>

<P STYLE="font: 11pt/120% Calibri, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt"></FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The indemnity agreement shall be adequately disclosed and provide at least (i) the maximum coverage amount offered; (ii)
the coverage period; and (iii) the decision-making procedure regarding the payment of coverage, which shall ensure the independence of
decisions and guarantee that they are made in the Company&#8217;s interest.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XVIII</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>ARBITRATION</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
53 </B>&#8211; The Company, its shareholders, Management, and members of the Fiscal Council, both sitting and alternate, as well as other
statutory and non-statutory committees, must resolve any disputes that may arise among them through arbitration before the Market Arbitration
Chamber, under its regulations. These disputes may be related to or arise from their roles as issuer, shareholders, administrators, members
of the Fiscal Council, and other statutory and non-statutory committees, especially those resulting from the provisions of Federal Law
6,385/1976, Federal Law 6,404/1976, these Bylaws, the regulations issued by the National Monetary Council, the Central Bank of Brazil,
and the CVM, as well as other applicable regulations related to the functioning of the capital market in general, in addition to those
contained in the Novo Mercado Regulations, other B3 regulations, and the Novo Mercado Participation Agreement.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XIX</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>SALE OF SHARE CONTROL AND CANCELATION
OF REGISTRATION AS A PUBLICLY-HELD COMPANY</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
54 &#8211; </B>The direct or indirect sale of control of the Company, whether through a single transaction or successive transactions,
must be contracted under the condition that the acquirer of the control undertakes to make a public offering to acquire shares issued
by the Company held by other shareholders, observing the conditions and deadlines provided in the legislation, current regulations, and
the Novo Mercado Regulations, to ensure equal treatment to that given to the seller.</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
55 </B>&#8211; The cancelation of registration as a publicly-held company must be preceded by a public offering to acquire shares at a
fair price, which must comply with the procedures and requirements established in Federal Law 6,404/1976 and the regulations issued by
the CVM regarding public offerings to acquire shares for the cancellation of registration as a publicly-held company.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><FONT STYLE="font-style: normal"><B>CHAPTER
XX</B></FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><FONT STYLE="font-style: normal"><B>PUBLIC
OFFERING FOR ACHIEVEMENT OF RELEVANT PARTICIPATION</B></FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
56 </B>&#8211; Any shareholder or group of shareholders who acquires or becomes the holder of shares issued by the Company representing
30% (thirty percent) or more of the capital stock (&#8220;<B>Acquirer</B>&#8221;), must, within a maximum period of 60 (sixty) days from
the date of acquisition or the event that resulted in ownership of shares in a quantity equal to or greater than 30% (thirty percent)
of the Company&#8217;s total shares, make or request registration, as applicable, of a public offering to acquire all of the Company&#8217;s
shares (&#8220;<B>Initial Public Offering for Achievement of Relevant Participation</B>&#8221;), under applicable regulations. </FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
one </B>&#8211; The Initial Public Offering for Achievement of Relevant Participation must be (i) directed indiscriminately to all the
Company&#8217;s shareholders; (ii) conducted through an auction to be held at B3; (iii) launched at the price determined according to
the provisions of Paragraph two of this article; (iv) paid in cash, in national currency, against the acquisition of shares in the Initial
Public Offering for Achievement of Relevant Participation; and (v) carried out in a manner that ensures equal treatment for the recipients,
provides them with adequate information about the Company and the offeror, and equips them with the necessary elements to make a well-considered
and independent decision regarding acceptance of the public offering.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
two </B>&#8211; The acquisition price in the Initial Public Offering for Achievement of Relevant Participation for each share of the Company
shall not be less than the highest value between (i) 200% (two hundred percent) of the issue price of the shares in the most recent capital
increase carried out through a public offering within the 36 (thirty-six) months preceding the date when the Initial Public Offering for
Achievement of Relevant Participation becomes mandatory under the terms of this Article 56, duly updated by the Extended National Consumer
Price Index (IPCA) published by the Brazilian Institute of Geography and Statistics (IBGE) until the time of payment; and (ii) 200% (two
hundred percent) of the weighted average unit price of the Company&#8217;s shares on the stock exchange with the highest trading volume
of the Company&#8217;s shares during the 90 (ninety) trading days preceding the date of acquisition or the event that resulted in the
obligation to carry out the Initial Public Offering for Achievement of Relevant Participation, considering, for this purpose, the first
occurrence among, including but not limited to: (1) the execution of the acquisition contract, or (2) the formalization of the instrument
that resulted in ownership (or that guaranteed (a) usufruct or trust over the Company&#8217;s shares; (b) options for purchase, subscription,
or exchange, for any reason, that may result in the acquisition of the Company&#8217;s shares; or (c) any other right that ensures, permanently
or temporarily, political or patrimonial rights of a shareholder over the Company&#8217;s shares (&#8220;<B>Other Rights of Corporate
Nature</B>&#8221;) or subscription or acquisition right), or (3) the settlement of the acquisition when conducted on the stock exchange
without the execution of a contractual instrument, or (4) the disclosure by the Company of a material fact or market communication regarding
the acquisition or the aforementioned event.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
three </B>&#8211; The carrying out of the Initial Public Offering for Achievement of Relevant Participation mentioned in the main section
does not preclude the possibility of another Company shareholder, or, if applicable,
the Company itself, making a competing public offer to acquire shares, under the terms of the applicable regulations.</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
four </B>&#8211; The requirement to carry out the Initial Public Offering for Achievement of Relevant Participation may be waived or conducted
under different terms and conditions from those provided in this Article 56, upon a favorable vote of shareholders gathered in a General
Meeting specially called for this purpose, observing the following rules: (i) the said General Meeting shall be convened, on a first call,
with the presence of shareholders representing at least half of the capital stock with voting rights and, on a second call, with any number
of shareholders; (ii) the waiver of the public offering to acquire shares shall be considered approved with the simple majority vote of
the shareholders present, whether on a first or second call; and (iii) the shares held by the Acquirer shall not be counted for the purposes
of the quorum required for installation and deliberation under this paragraph.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
five </B>&#8211; The Acquirer shall be required to comply with any requests or requirements from the CVM regarding the Initial Public
Offering for Achievement of Relevant Participation, within the maximum periods prescribed in the applicable regulations.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
six </B>&#8211; In the event the Acquirer fails to comply with the obligations imposed by this Article 56, including compliance with the
maximum deadlines (i) for the execution or request of the registration of the Initial Public Offering for Achievement of Relevant Participation,
or (ii) for compliance with any requests or requirements from the CVM and/or B3, the Company&#8217;s Board of Directors shall convene
a General Meeting, at which the Acquirer shall not be entitled to vote, to resolve on the suspension of the rights of the Acquirer who
failed to comply with any obligation imposed by this Article 56, as provided in Article 120 of Federal Law 6,404/1976.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
seven </B>&#8211; Any Acquirer who acquires or becomes the holder of other rights, including (i) Other Rights of Corporate Nature over
a quantity equal to or greater than 30% (thirty percent) of the total shares of the Company, or that may result in the acquisition of
shares of the Company in a quantity equal to or greater than 30% (thirty percent) of the total shares of the Company, or (ii) derivatives
giving rights to the Company&#8217;s shares representing 30% (thirty percent) or more of the Company&#8217;s shares, shall also be required,
within a maximum period of 60 (sixty) days from the date of such acquisition or event, to carry out or request registration, as applicable,
of an Initial Public Offering for Achievement of Relevant Participation, as described in this Article 56.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
eight </B>&#8211; In the event of the sale of control of the Company, the carrying out of an Initial Public Offering for Achievement of
Relevant Participation under the terms of this Article 56 shall be waived, except for the obligation of the Acquirer to carry out, as
applicable, the public offer(s) provided in Article 254-A of Federal Law 6,404/1976, the Novo Mercado Regulations, and these Bylaws.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
nine </B>&#8211; The provisions of this Article 56 do not apply if a person becomes the holder of shares representing 30% (thirty percent)
or more of the Company&#8217;s total shares as a result of (i) the merger of another company by the Company; (ii) the merger of shares
of another company by the Company; (iii) the cancellation of treasury shares; (iv) the repurchase, redemption, or capital reduction with
the cancellation of shares by the Company; (v) the public or private subscription of shares of the Company in primary issue, within the
limit of the preemptive or priority subscription rights, as applicable; or (vi) succession through corporate reorganization or legal disposition,
including succession by inheritance. However, once a percentage equal to or greater than 30% (thirty percent) of the Company&#8217;s total
shares is reached due to the aforementioned events, any subsequent voluntary increase in shareholding will
trigger the obligation to carry out an Initial Public Offering for Achievement of Relevant Participation by the respective shareholder
or Group of Shareholders.</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
ten </B>&#8211; If any shareholder or Group of Shareholders reaches, directly or indirectly, a shareholding representing a percentage
equal to or greater than 30% (thirty percent) of the Company&#8217;s capital stock and wishes to make a new share acquisition, such shareholder
or Group of Shareholders may only make new acquisitions on the stock exchange, being prohibited from conducting private transactions or
over-the-counter market transactions, except regarding the Initial Public Offering for Achievement of Relevant Participation itself.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Paragraph
eleven </B>&#8211; The obligation to carry out the Initial Public Offering for Achievement of Relevant Participation under the terms of
this Article does not apply to the effective, direct, or indirect participation of the State of S&atilde;o Paulo and its Group of Shareholders
in the Company's capital stock as of the date of entry into force of this Bylaws. However, it will apply (a) to any increase in the participation
of the State of S&atilde;o Paulo and its Group of Shareholders in the Company's capital stock after such date, except for the increases
in participation under Paragraph nine above, or (b) if the participation of the S&atilde;o Paulo State and its Group of Shareholders falls
below 30% (thirty percent) of the capital stock and subsequently reaches or exceeds 30% (thirty percent) of the total shares issued by
the Company, under the terms of this Article 56. </FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XXI</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>DELISTING FROM NOVO MERCADO</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
57 &#8211;</B> The Company's delisting from Novo Mercado will be decided under the provisions of the Novo Mercado Regulations, and the
public offering to acquire shares belonging to the other shareholders of the Company may be waived, observing the procedures provided
in the said Regulations.</FONT></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>CHAPTER XXII</B></P>

<P STYLE="font: 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: center"><B>GENERAL PROVISIONS</B></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
58 </B>&#8211; The Company shall remain a sponsor, under current conditions, of the pension plans administered by Funda&ccedil;&atilde;o
Sabesp de Seguridade Social (Sabesprev), in both defined benefit and defined contribution modalities, with the entry of new participants
and the expansion or increase of respective benefits prohibited in both cases.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph </B>&#8211; The Company may, at the discretion of the Board of Directors, sponsor new pension plans to be administered by a
closed entity, under the defined contribution modality, intended for its employees. The Board of Directors, at the time of approval, shall
deliberate on the conditions to be provided in the respective regulation, as well as on the percentage of the sponsor&#8217;s contribution,
observing the applicable legislation.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
59 </B>&#8211; The Company shall observe the shareholders' agreements filed at the headquarters, expressly prohibiting the members of
the presiding Board of meeting works or Board of Directors meetings from accepting a vote declaration from any shareholder, signatory
of a shareholders' agreement duly filed at the headquarters or from a Board member elected by the signatories of such agreement, that
is cast in disagreement with what has been agreed upon in the said agreement. The Company is also expressly prohibited from accepting
and proceeding with the transfer of shares and/or the encumbrance and/or assignment
of preemptive rights to subscribe shares and/or other securities that do not respect what is stipulated and regulated in a shareholders'
agreement filed at the headquarters.</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: italic 14pt/120% Times New Roman, Times, Serif; margin: 0 9.5pt 7pt 0; text-align: justify"></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>Sole
paragraph </B>&#8211; The Company will not file any shareholders' agreement that conflicts with the provisions of these Bylaws.</FONT></P>

<P STYLE="font: italic 9pt/120% Verdana, Helvetica, Sans-Serif; margin: 0 9.5pt 7pt 0; text-align: justify"><FONT STYLE="font-style: normal"><B>ARTICLE
60 - </B>Matters not covered in these Bylaws will be resolved by the General Meeting and regulated by applicable law.</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 2.4pt 0 0; text-align: center"><B>ATTACHMENT III</B></P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">Attending shareholders list</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Pursuant to paragraphs 1 and 2 of article 47 of the
Brazilian Securities and Exchange Commission (CVM) Resolution 81, of March 29, 2022, as amended and in force, the shareholders attending
the Meeting are considered signatories to the minutes.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><U>Shareholders attending the Extraordinary Shareholders'
Meeting through the electronic participation system:</U></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Represented by LAURA BARACAT BEDICKS e BRUNA TAPIE
GABRIELLI:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Estado de S&atilde;o Paulo</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Represented by CHRISTIANO MARQUES DE GODOY:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">ITAU PHOENIX ACOES FI, AMUNDI AMBITION NET ZERO
CARBONE, AMUNDI FUNDS, AMUNDI INDEX SOLUTIONS, BEST INVESTMENT CORPORATION, CANDRIAM EQUITIES L, HEPTAGON FUND ICAV DRIEHAUS EMERGING
MARKETS SUSTAINABLE EQUITY FUND, FIDELITY&nbsp;FUNDS&nbsp;&nbsp;LATIN&nbsp;AMERICA&nbsp;FUND, FIDELITY&nbsp;FUNDS&nbsp;SICAV, IT NOW PIBB
IBRX-50 FUNDO DE &Iacute;NDICE, ITA&Uacute; MAPPA INSTITUCIONAL MULTIMERCADO FUNDO DE INVESTIMENTO, ITA&Uacute; A&Ccedil;&Otilde;ES DIVIDENDOS
FI, ITA&Uacute; ARTAX MULTIMERCADO FUNDO DE INVESTIMENTO, ITA&Uacute; ARTAX ULTRA MULTIMERCADO FUNDO DE INVESTIMENTO, ITA&Uacute; ASGARD
A&Ccedil;&Otilde;ES FUNDO DE INVESTIMENTO, ITA&Uacute; BALANCEADO ATIVO FMP FGTS CARTEIRA LIVRE, ITA&Uacute; DUNAMIS MASTER FUNDO DE INVESTIMENTO
EM A&Ccedil;&Otilde;ES, ITAU FTSE RAFI BRAZIL 50 CAPPED INDEX FIA, ITA&Uacute; HUNTER TOTAL RETURN MULTIMERCADO FI, ITA&Uacute; IBRX ATIVO
MASTER FIA, ITA&Uacute; INDEX A&Ccedil;&Otilde;ES IBOVESPA FI, ITAU INDEX ACOES IBRX FI, ITA&Uacute; INFLATION EQUITY OPPORTUNITIES MULTIMERCADO
FUNDO DE INVESTIMENTO, ITA&Uacute; INSTITUCIONAL INFLA&Ccedil;&Atilde;O MULTIESTRAT&Eacute;GIA MULTIMERCADO FUNDO DE INVESTIMENTO, ITA&Uacute;
LONG AND SHORT PLUS MULTIMERCADO FI, ITA&Uacute; MASTER GLOBAL DIN&Acirc;MICO MULTIMERCADO FUNDO DE INVESTIMENTO, ITA&Uacute; MASTER GLOBAL
DIN&Acirc;MICO ULTRA MULTIMERCADO FUNDO DE INVESTIMENTO, ITA&Uacute; MASTER MOMENTO A&Ccedil;&Otilde;ES FUNDO DE INVESTIMENTO, ITAU MOMENTO
ESG ACOES FUNDO DE INVESTIMENTO, ITA&Uacute; MOMENTO II A&Ccedil;&Otilde;ES FUNDO DE INVESTIMENTO, ITA&Uacute; OPTIMUS EXTREME MULTIMERCADO
FUNDO DE INVESTIMENTO, ITA&Uacute; OPTIMUS TITAN MULTIMERCADO FUNDO DE INVESTIMENTO, LCL ACTIONS EMERGENTS, LONG BIAS FUNDO DE INVESTIMENTO
EM A&Ccedil;&Otilde;ES, STICHTING BEDRIJFSTAKPENSIOENFONDS V H S, A,ENGLASZETBEDRIJF, STICHTING PENSIOENFONDS VOOR DE ARCHITECTENBUREAUS,
ITA&Uacute; GOVERNAN&Ccedil;A CORPORATIVA A&Ccedil;&Otilde;ES FUNDO DE INVESTIMENTO SUSTENT&Aacute;VEL, IT NOW IBOVESPA FUNDO DE &Iacute;NDICE,
ITA&Uacute; PREVID&Ecirc;NCIA IBRX FIA, ITA&Uacute; OPTIMUS LONG BIAS MULTIMERCADO FUNDO DE INVESTIMENTO, ITAU IBOVESPA ATIVO MASTER FIA,
ITA&Uacute; INFLATION EQUITY OPPORT A&Ccedil;&Otilde;ES, ITA&Uacute; INFLA&Ccedil;&Atilde;O MULTIESTRAT&Eacute;GIA MULTIMERCADO FUNDO
DE INVESTIMENTO, ITA&Uacute; ASGARD INSTITUCIONAL A&Ccedil;&Otilde;ES FUNDO DE INVESTIMENTO, IT NOW IGCT FUNDO DE INDICE, ITAU CAIXA ACOES
FI, ITA&Uacute; ARTAX LONG BIAS MULTIMERCADO FUNDO DE INVESTIMENTO, ITAU MOMENTO IQ ACOES FUNDO DE INVESTIMENTO, ITA&Uacute; S P B3 LOW
VOLATILITY FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 13pt/150% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Represented by GABRIEL NUNES RAMIRES:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Fourth Sail Long Short LLC, Fourth Sail Discovery
LLC</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Represented by JULIANA MARIANO RODRIGUES:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Bank of New York Mellon</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Represented by CAROLINE PONTES DUARTE:</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">JGP B PREVID&Ecirc;NCIA FIFE MASTER FI MULTIMERCADO,
MOSTEIRO FUNDO DE INVESTIMENTO MULTIMERCADO, JGP BRASILPREV FIFE MULTIMERCADO PREVIDENCI&Aacute;RIO FUNDO DE INVESTIMENTO, FCOPEL FUNDO
DE INVESTIMENTO EM A&Ccedil;&Otilde;ES I, JGP B PREVID&Ecirc;NCIA FIFE MASTER FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES, JGP BRASILPREV
FIFE ESG 100 PREVIDENCI&Aacute;RIO FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES IS, JGP COMPOUNDERS MASTER FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES
INVESTIMENTO NO EXTERIOR, JGP ESG INSTITUCIONAL MASTER FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES IS, JGP ESG MASTER FUNDO DE INVESTIMENTO
EM A&Ccedil;&Otilde;ES IS, JGP ESG PREVIDENCI&Aacute;RIO MASTER FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES IS, JGP ESG PREVIDENCI&Aacute;RIO
XP MASTER FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES IS, JGP MULTIMERCADO PREVIDENCI&Aacute;RIO ADVISORY XP SEGUROS FUNDO DE INVESTIMENTO,
JGP MULTIMERCADO PREVIDENCI&Aacute;RIO ICATU FUNDO DE INVESTIMENTO, JGP MULTIMERCADO PREVIDENCI&Aacute;RIO ITA&Uacute; MASTER FUNDO DE
INVESTIMENTO, JGP PREVIDENCI&Aacute;RIO ITA&Uacute; MASTER FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES, JGP PREVIDENCI&Aacute;RIO RED
FUNDO DE INVESTIMENTO MULTIMERCADO, JGP EQUITY MASTER FUNDO DE INVESTIMENTO MULTIMERCADO, JGP LONG ONLY MASTER FUNDO DE INVESTIMENTO EM
A&Ccedil;&Otilde;ES, FUNDO DE INVESTIMENTO MULTIMERCADO SANTA CRISTINA INVESTIMENTO NO EXTERIOR CR&Eacute;DITO PRIVADO, JGP EQUITY MASTER
FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><U>Shareholders attending the Extraordinary
Shareholders' Meeting through the Remote Voting Form</U></B></P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">NN (L), SWISSCANTO (LU) EQUITY FUND, VANGUARD
ESG INTERNATIONAL, VOYA MULTI-MANAGER EMERGING MARKETS EQUITY FUND, ABERDEEN INV FUNDS ICVC III - ABERDEEN GLOBAL EMERG M Q E FD, ABU
DHABI RETIREMENT PENSIONS AND BENEFITS FUND, ACTIVE M INTERNATIONAL EQUITY FUND, ALASKA COMMON TRUST FUND, ALASKA PERMANENT FUND, ALBERTA
INVESTMENT MANAGEMENT CORPORATION, ALLIANZ GL INVESTORS GMBH ON BEHALF OF ALLIANZGI-FONDS DSPT, AMERICAN HEART ASSOCIATION, INC., APOSTLE
PEOPLE AND PLANET DIVERSIFIED FUND, AQR INNOVATION FUND, L.P., AQR UCITS FUNDS, ARERO - DER WELTFONDS -NACHHALTIG, ARGUCIA ENDOWMENT FUNDO
DE INV MULTIMERCADO, ARIZONA PSPRS TRUST, ARROWSTREET (CANADA) GLOBAL ALL-COUNTRY FUND I, ARROWSTREET (DELAWARE) L/S FUND L.P., ARROWSTREET
CAPITAL GLOBAL EQUITY LONG/SHORT</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">FUND LIMITED, ARROWSTREET CAPITAL NEWBURY FUND
LIMITED, ARROWSTREET EMERGING MARKET ALPHA EXTENSION TRUST, ARROWSTREET GLOBAL EQUITY ACWI TRUST FUND, ARROWSTREET US GROUP TRUST, ASSET
MANAGEMENT EXCHANGE UCITS CCF, ATMOS MASTER FIA, ATMOS MASTER PREV, ATMOS TERRA, AVADIS FUND - AKTIEN EMERGING MARKETS INDEX, AVIVA I
INVESTMENT FUNDS ICVC - AVIVA I INTERNATIONAL I T F, AVIVA INVESTORS, AVIVA LIFE PENSIONS UK LIMITED, AWARE SUPER PTY LTD, BANK SINOPAC
CO., LTD., IN ITS CAPACITY AS MASTER, BAYERNINVEST KAPITALVERWALTUNGSGESELLSCHAFT MBH FO, BEWAARSTICHTING NNIP I, BLACKROCK A. M. S. AG
ON B. OF I. E. M. E. I. F. (CH), BLACKROCK ASSET MANAG IR LT I ITS CAP A M F T BKR I S FD, BLACKROCK GLOBAL INDEX FUNDS, BLACKROCK INSTITUTIONAL
TRUST COMPANY NA, BLACKROCK LIFE LIMITED, BLACKROCK LIFE LIMITED - DC OVERSEAS EQUITY FUND, BLK MAGI FUND, BNY MELLON SUSTAINABLE GLOBAL
EMERGING MARKETS FUN, BOMBARDIER TRUST CANADA GLOBAL EQUITIES FUND, BRIDGEWATER BLUE PEAK FUND, LP, BRIDGEWATER PURE ALPHA STERLING FUND,
LTD., BRIDGEWATER PURE ALPHA TRADING COMPANY II, LTD., BRIDGEWATER PURE ALPHA TRADING COMPANY LTD., BRITISH COLUMBIA INVESTMENT MANAGEMENT
CORPORATION, BRUNEI INVESTMENT AGENCY, BW DMO FUND, LTD., BW PASPG, LTD., BW-M PA 24, LTD., CAISSE DE DEPOT ET PLACEMENT DU QUEBEC, CALIFORNIA
PUBLIC EMPLOYEES RETIREMENT SYSTEM, CALIFORNIA STATE TEACHERS RETIREMENT SYSTEM, CANADA PENSION PLAN INVESTMENT BOARD, CANDRIAM GLOBAL
EMERGING MARKETS EQUITIES FUND LP, CENTRAL PROVIDENT FUND BOARD, CHANG HWA CO BANK, LTD IN ITS C AS M CUST OF N B FUND, CHEVRON UK PENSION
PLAN, CHUBB CORPORATION MASTER RETIREMENT TRUST, CIBC EMERGING MARKETS EQUITY INDEX ETF, CIBC EMERGING MARKETS INDEX FUND, CITIPREVI TITANIUM
FIA, CITITRUST LIM AS TR OF BLACK PREMIER FDS- ISH WOR EQU IND FD, CITITRUST LTD A T VANG FDS S - VANGUARD MODERATE GROWTH FUND, CITY
OF NEW YORK GROUP TRUST, CLARITAS ADVISORY ICATU PREVIDENCIA FIM, CLARITAS BRASILPREV FIFE FUNDO DE INVESTIMENTO MULTIMERCADO, CLARITAS
BTG PREVIDENCIA FIM, CLARITAS HEDGE MASTER FUNDO DE INVESTIMENTO MULTIMERCADO LP, CLARITAS INFLACAO INSTITUCIONAL FIM, CLARITAS INSTITUCIONAL
MASTER FIM, CLARITAS LONG BIAS FUNDO DE INVESTIMENTO MULTIMERCADO, CLARITAS LONG BIAS PREV FIFE FIM, CLARITAS LONG SHORT MASTER FUNDO
INVESTIMENTO MULTIMERCADO, CLARITAS MACRO PREVIDENCIA FIFE FUNDO DE INVESTIMENTO MULTIM, CLARITAS PREVIDENCIA FIFE FUNDO DE INVESTIMENTO
MULTIMERCADO, CLARITAS QUANT MASTER FIM, CLARITAS QUANT MASTER II FIA, CLARITAS TOTAL RETURN MASTER FIM, CLARITAS XP LONG BIAS PREVIDENCIA
FIFE FUNDO DE INVESTIMENTO, CLARITAS XP TOTAL RETURN PREVIDENCIA FIFE FUNDO DE INVESTIME, CLINTON NUCLEAR POWER PLANT QUALIFIED FUND,
COLLEGE RETIREMENT EQUITIES FUND, COLONIAL FIRST STATE INVESTMENT FUND 50, COLONIAL FIRST STATE WHOLESALE INDEXED GLOBAL SHAR, COMMONWEALTH
EMERGING MARKETS FUND 2, COMMONWEALTH SUPERANNUATION CORPORATION, CONNECTICUT GENERAL LIFE INSURANCE COMPANY, CONSULTING GROUP CAPITAL
MKTS FUNDS EMER MARKETS EQUITY FUND, CORDIUS B, COUNTY EMPLOYEES ANNUITY AND BENEFIT FD OF THE COOK COUNTY, CUSTODY BANK OF JAPAN, LTD.
RE: EMERG EQUITY PASSIVE MOTHR F,</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">CUSTODY BANK OF JAPAN, LTD. RE: SMTB DAIWA/WELLING,
DESJARDINS GLOBAL BALANCED GROWTH FUND, DESJARDINS GLOBAL BALANCED STRATEGIC INCOME FUND, DESJARDINS RI EMERGING MARKETS - LOW CO2 INDEX
ETF, DEUTSCHE ASSET WEALTH MANAGEMENT INVESTMENT GMBH FOR D GPF, DEUTSCHE ASSET MANAGEMENT S.A. FOR ARERO - DER WEL, DEUTSCHE INVEST I
BRAZILIAN EQUITIES, DEUTSCHE X-TRACKERS MSCI ALL WORLD EX US HEDGED EQUITY ETF, DIMENSIONAL EMERGING CORE EQUITY MARKET ETF OF DIM, DWS
EMERGING MARKETS EQUITY FUND AS SERIES OF DEUTSCHE DWS, DWS INVEST CLIMATE TECH, DWS INVEST ESG GLOBAL EMERGING MARKETS EQUITIES, DWS
INVESTMENT GMBH, EARNEST INSTITUTIONAL LLC, EATON VANCE COLLECTIVE INVESTMENT TFE BEN PLANS EM MQ EQU FD, EMERGING MARKETS COMPLETION
FUND, L.P., EMERGING MARKETS EQUITY INDEX MASTER FUND, EMERGING MARKETS EQUITY SELECT ETF, EMERGING MARKETS INDEX NON-LENDABLE FUND B,
EMPLOYEES RET SYSTEM OF THE STATE OF HAWAII, EQ/EMERGING MARKETS EQUITY PLUS PORTFOLIO, EURIZON CAPITAL SGR S.P.A, EURIZON EMERGING LEADERS
ESG 50 - LUGLIO 2026, EURIZON EMERGING LEADERS ESG 50 - NOVEMBRE 2026, EURIZON EMERGING LEADERS ESG 50 - SETTEMBRE 2026, EXELON GENERATION
COMP, LLC TAX QUALIFIED NUCLEAR DECOMM PAR, FAROL FUNDO DE INVESTIMENTO EM ACOES, FIDELITY CONCORD STREET TRUST: FIDELITY ZERO INT. INDEX
FUND, FIDELITY GLOBAL EX-U.S. EQUITY INDEX INSTITUTIONAL, FIDELITY INVESTMENT FUNDS FIDELITY INDEX EMERG MARKETS FUND, FIDELITY INVESTMENT
FUNDS-FIDELITY SUST. WATER WASTE FUND, FIDELITY SALEM STREET T: FIDELITY E M INDEX FUND, FIDELITY SALEM STREET T: FIDELITY G EX U.S INDEX
FUND, FIDELITY SALEM STREET T: FIDELITY TOTAL INTE INDEX FUND, FIDELITY SALEM STREET TRUST: FIDELITY FLEX INTERNATIONAL IND, FIDELITY
SALEM STREET TRUST: FIDELITY SAI EMERGING M I FUND, FIDELITY SALEM STREET TRUST: FIDELITY SERIES G EX US I FD, FIRST TRUST EMERGING MARKETS
ALPHADEX FUND, FIRST TRUST EMERGING MARKETS HUMAN FLOURISHING ETF, FIRST TRUST GLL FUND PLC - FIRST TR EMERG MKTS ALPH UCITS ET, FIRST
TRUST LATIN AMERICA ALPHADEX FUND, FLEXSHARES MORNINGSTAR EMERGING MARKETS FACTOR TILT INDEX F, FLEXSHARES MORNINGSTAR GLOBAL UPSTREAM
RESOURCES INDEX FUND, FLEXSHARES STOXX GLOBAL BOND INFRASTRUCTURE INDEX FUND, FRANKLIN LIBERTYQT EMERGING MARKETS INDEX ETF, FRANKLIN
TEMPLETON ETF TRUST - FRANKLIN FTSE BRAZI, FRG FUNDO DE INVESTIMENTO EM ACOES CLARITAS, FUNDAMENTAL LOW V I E M EQUITY, FUNDO PETROS FOF
CLARITAS INSTITUCIONAL FIM, FUTURE FUND BOARD OF GUARDIANS, GENERAL ORGANISATION FOR SOCIAL INSURANCE, GENERAL PENSION AND SOCIAL SECURITY
AUTHORITY, GENOA CAPITAL ARPA MASTER FUNDO DE INVESTIMENTO MULTIMERCADO, GENOA CAPITAL CRUISE PREV C FIFE FUNDO DE INVESTIMENTO MULTIMERCADO,
GENOA CAPITAL PULSE PREV A FIFE FUNDO DE INVESTIMENTO FINANCEIRO MULTIMERCADO &#8211; RESPONSABILIDADE LIMITADA, GENOA CAPITAL VESTAS
MASTER FUNDO DE INVESTIMENTO MULTIMERCADO, GLOBAL X CLEAN WATER ETF, GLOBAL X CLEAN WATER UCITS ETF, GODFOND SVERIGE VARLDEN, GOLDMAN
SACHS ETF TRUST - GOLDMAN SACHS EMERGING M, H.E.S.T. AUSTRALIA LIMITED, HAND COMPOSITE EMPLOYEE BENEFIT TRUST, HANDELSBANKEN BRASILIEN
TEMA, HANDELSBANKEN EMERGING MARKETS INDEX, HANDELSBANKEN GLOBAL INDEX</P>


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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">CRITERIA, HARTFORD INTERNATIONAL CAPITAL APPRECIATION
FUND, HC CAPITAL TRUST THE EMERGING MARKETS PORTFOLIO, HPE COMMON CONTRACTUAL FUND, HSBC BANK PLC AS TRUSTEE OF STATE STREET AUT EMERG,
IBM 401 (K) PLUS PLAN, ICATU HARTFORD APOS, IMCO EMERGING MARKETS PUBLIC EQUITY LP, INFRAD MASTER FUNDO DE INVESTIMENTO EM ACOES, INTERNATIONAL
EQUITIES PASSIVE B UNIT TRUST, INVESCO GLOBAL WATER ETF, INVESCO INVESTMENT MANAGEMENT LTD, ACTING AS MANAG, INVESCO MSCI EMERGING MARKETS
ESG CLIMATE PARIS AL, INVESCO MSCI EMERGING MARKETS ESG UNIVERSAL SCREEN, INVESCO S&amp;P GLOBAL WATER INDEX ETF, INVESTEC GLOBAL STRATEGY
FUND, INVESTERINGSFORENINGEN D. I. I. G. AC R. - A. KL, INVESTERINGSFORENINGEN D. I. I. G. E. M. R. - A. KL, INVESTERINGSFORENINGEN NORDEA
INVEST EMERGING MKTS E. KL, INVESTERINGSFORENINGEN NORDEA INVEST STABIL BALANCERET KL, INVESTERINGSFORENINGEN NYKREDIT INVEST, TAKTISK
ALLOKERING, INVESTERINGSFORENINGEN SPARINVEST INDEX EMERGING MARKETS, IPROFILE INTERNATIONAL EQUITY PRIVATE POOL, ISHARES (DE) I INVESTMENTAKTIENGESELLSCHAFT
MIT TG, ISHARES CORE MSCI EMERGING MARKETS ETF, ISHARES CORE MSCI EMERGING MARKETS IMI INDEX ETF, ISHARES CORE MSCI TOTAL INTERNATIONAL
STOCK ETF, ISHARES EDGE MSCI MULTIFACTOR EMERGING MARKETS ETF, ISHARES EMERGING MARKETS FUNDAMENTAL INDEX ETF, ISHARES EMERGING MARKETS
IMI EQUITY INDEX FUND, ISHARES ESG ADVANCED MSCI EM ETF, ISHARES ESG MSCI EM LEADERS ETF, ISHARES II PUBLIC LIMITED COMPANY, ISHARES III
PUBLIC LIMITED COMPANY, ISHARES IV PUBLIC LIMITED COMPANY, ISHARES MSCI ACWI ETF, ISHARES MSCI ACWI EX U.S. ETF, ISHARES MSCI ACWI LOW
CARBON TARGET ETF, ISHARES MSCI BRAZIL ETF, ISHARES MSCI EMERGING MARKETS ETF, ISHARES MSCI EMERGING MARKETS EX CHINA ETF, ISHARES MSCI
WATER MANAGEMENT MULTISECTOR ETF, ISHARES PUBLIC LIMITED COMPANY, ISHARES S&amp;P GLOBAL WATER INDEX FUND, ITAU FUNDS - LATIN AMERICA
EQUITY FUND, IVESCO FTSE RAFI EMERGING MARKETS ETF, JNL EMERGING MARKETS INDEX FUND, JOHN HANCOCK FUNDS II INTERNATIONAL STRATEGIC EQUITY
ALLOCAT, JOHN HANCOCK FUNDS II MULTI-ASSET ABSOLUTE RETURN FUND, JOHN HANCOCK HEDGED EQUITY INCOME FUND, JOHN HANCOCK INFRASTRUCTURE FUND,
JOHN HANCOCK TRUST COMPANY COLLECTIVE INVESTMENT T, JOHN HANCOCK VARIABLE INS TRUST INTERN EQUITY INDEX TRUST, JPMORGAN BETABUILDERS EMERGING
MARKETS EQUITY ETF, JPMORGAN DIVERSIFIED RETURN EMERGING MARKETS EQUITY ETF, JPMORGAN FUNDS, JSS INVESTMENTFONDS-JSS SUSTAINABLE EQUITY
-S.E.MARKETS, KAPITALFORENINGEN EMD INVEST, EMERGING MARKETS IND, KAPITALFORENINGEN INVESTIN PRO, GLOBALE AKTIER IND, KAPITALFORENINGEN
INVESTIN PRO, VELLIV EMERGING MA, KAPITALFORENINGEN SAMPENSION INVEST, GEM ENHANCED, KBC ECO FUND, KBC EQUITY FUND, KRANESHARES MSCI EMERGING
MARKETS EX CHINA INDEX E, LATTICE EMERGING MARKETS STRATEGY ETF, LEGAL GENERAL CCF, LEGAL GENERAL GLOBAL INFRASTRUCTURE INDEX FUND, LEGAL
GENERAL SCIENTIFIC BETA EMERGING MARKETS FUND, LLC, LEGAL GENERAL U. ETF P. LIMITED COMPANY, LEGAL &amp; GENERAL FUTURE WORLD ESG EMERGING
MARKETS, LEGAL &amp; GENERAL GLOBAL EQUITY INDEX FUND, LEGAL &amp; GENERAL ICAV, LEGAL &amp; GENERAL INTERNATIONAL INDEX TRUST, LEGAL
AND GENERAL ASSURANCE PENSIONS MNG LTD, LEGAL AND</P>


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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">GENERAL ASSURANCE SOCIETY LIMITED, LEIA GROUP
TRUST, LGIASUPER TRUSTEE, LOS ANGELES COUNTY EMPLOYEES RET ASSOCIATION, MACQUARIE MULTI-FACTOR FUND, MACQUARIE TRUE INDEX EMERGING MARKETS
FUND, MAINSTAY CANDRIAM EMERGING MARKETS EQUITY FUND, MAINSTAY MACKAY INTERNATIONAL OPPORTUNITIES FUND, MAINSTAY VP EMERGING MARKETS EQUITY
PORTFOLIO, MALIKO INVESTMENTS LLC, MANAGED PENSION FUNDS LIMITED, MANUKA INVESTMENTS LLC, MBB PUBLIC MARKETS I LLC, MERCER EMERGING MARKETS
FUND, MERCER EMERGING MARKETS SHARES FUND, MERCER QIF FUND PLC, MERCER UCITS COMMON CONTRACTUAL FUND, METLIFE FIA, MGTS AFH DA GLOBAL
EMERGING MARKETS EQUITY FUND, MICROBANK SI IMPACTO RENTA VARIABLE, FI, MINISTRY OF ECONOMY AND FINANCE, MOBIUS LIFE LIMITED, MSCI ACWI
EX-U.S. IMI INDEX FUND B2, MULTIPREV FIA, NAT WEST BK PLC AS TR OF ST JAMES PL ST MANAGED UNIT TRUST, NATIONAL COUNCIL FOR SOCIAL SECURITY
FUND, NATIONAL EMPLOYMENT SAVINGS TRUST, NEBRASKA PUBLIC EMPLOYEES RETIREMENT SYSTEMS, NEW IRELAND ASSURANCE COMPANY PUBLIC LIMITED COMPANY,
NEW SOUTH WALLES TR CORP AS TR FOR THE TC EMER MKT SHAR FUND, NEW YORK STATE TEACHERS RETIREMENT SYSTEM, NEW ZEALAND SUPERANNUATION FUND,
NFS LIMITED, NGS SUPER, NN PARAPLUFONDS 1 N.V, NORDEA 1 - ALPHA 7 MA FUND, NORDEA 1- ALPHA 15 MA FUND, NORDEA 1 SICAV - GBP DIVERSIFIED
RETURN FUND, NORDEA 1 SICAV NORDEA 1 STABLE EMERGING MARKETS EQUITY FUND, NORDEA 1 SICAV - NORDEA 1 STABLE RETURN FUND, NORDEA 1, SICAV-
NORDEA 1- LATIN AMERICAN EQUITY FUND, NORDEA 2 - VAG OPTIMISED STABLE RETURN FUND, NORDEA 2 SICAV, NORDEA DEDIC. INVEST. F., SICAV-FIS-MA
LIQUID ALTER. I FUND, NORDEA DEDICATED INV FD, SICAV-FIS-MA LIQ ALTERNATIVE II FD, NORDEA GENERATIONSFOND 60-TAL, NORDEA GENERATIONSFOND
80-TAL, NORDEA GENERATIONSFOND 90-TAL, NORDEA STABIL, NORGES BANK, NORTHERN EMERGING MARKETS EQUITY INDEX FUND, NORTHERN TRUST COLLECTIVE
ALL COUNTRY WORLD I (ACWI) E-U F-L, NORTHERN TRUST COLLECTIVE EMERGING MARKETS INDEX FUND-LEND, NORTHERN TRUST INVESTIMENT FUNDS PLC,
NORTHERN TRUST UCITS FGR FUND, NTCC COLLECTIVE FUNDS FOR EMPLOYEE BENEFIT TRUSTS, NTGI QM COMMON DAILY ALL COUNT WORLD EXUS EQU INDEX
FD LEND, NTGI QUANTITATIVE MANAGEMENT COLLEC FUNDS TRUST, NTGI-QM COMMON DAILY EMERGING MARKETS EQUITY I F- NON L, NUVEEN/SEI TRUST COMPANY
INVESTMENT TRUST, ONEPATH GLOBAL EMERGING MARKETS SHARES(UNHEDGED) INDEX POOL, PACIFIC SELECT FUND, PARAMETRIC EMERGING MARKETS FUND,
PARKER FOUNDATION, INC., PARTNERS GROUP LISTED INVESTMENTS SICAV - LISTED INFRASTRUCT, PEOPLE S BANK OF CHINA, PHILADELPHIA GAS WORKS
PENSION PLAN, PICTET - EMERGING MARKETS INDEX, PICTET - GLOBAL MEGATREND SELECTION, PICTET - WATER, PICTET CH INSTITUCIONAL-EMERGING MARKETS
TRACKER, PREVIHONDA1, PLATO INSTITUTIONAL INDEX FUND, POLICE AND FIREMEN'S RETIREMENT SYSTEM OF NEW JERS, POOL REINSURANCE COMPANY LIMITED,
POPLAR TREE FUND OF AMERICAN INVESTMENT TRUST, PRINCIPAL FINANCIAL SERVICES, INC, PRINCIPAL FUNDS INC. - ORIGIN EMERGING MARKETS FUND,
PRINCIPAL FUNDS, INC-INTERNATIONAL EMERGING MARKETS FUND, PRINCIPAL GLOBAL INVESTORS FUNDS, PRINCIPAL LIFE INSURANCE COMPANY, PRINCIPAL
VARIABLE CONTRACTS FUNDS INC INT EMERG MAR ACCOUNT,</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">PRUDENTIAL ASSURANCE COMPANY SINGAPORE (PTE)
LTD, PUBLIC EMPLOYEES' LONG-TERM CARE FUND, PUBLIC EMPLOYEES RETIREMENT ASSOCIATION OF NEW MEX, PUBLIC EMPLOYEES RETIREMENT SYSTEM OF
OHIO, PUBLIC SECTOR PENSION INVESTMENT BOARD, QSUPER, RARE EMERGING MARKETS FUND, RAYLIANT QUANTAMENTAL EMERGING MARKET EQUITY ETF, RUSSEL
EMERGING MARKETS EQUITY POOL, RUSSEL INVESTIMENT FUNDS NON.US. FUND, RUSSEL INVESTMENTS GLOBAL EQUITY POOL, RUSSEL OVERSEAS EQUITY POOL,
RUSSELL INSTITUTIONAL FDS, LLC - RI EQUITY FD, RUSSELL INSTITUTIONAL FUNDS, LLC - REM EQUITY PLUS FUND, RUSSELL INSTITUTIONAL FUNDS, LLC-RUSSELL
GLOBAL EQUITY P F, RUSSELL INVESTMENT COMPANY - RUSSELL I D MARKETS FUND, RUSSELL INVESTMENT COMPANY EMERGING MARKETS FUND, RUSSELL INVESTMENT
COMPANY GLOBAL EQUITY FUND, RUSSELL INVESTMENT COMPANY PUBLIC LIMITED COMPANY, RUSSELL INVESTMENT COMPANY RUSSELL TAX-MANAGED INTERNATIONAL,
RUSSELL INVESTMENTS INTERNATIONAL SHARES FUND, RUSSELL TR COMPANY COMMINGLED E. B. F. T. R. L. D. I. S., RUSSELL TRUST COMPANY COMMINGLED
EMPLOYEE BENEFIT FUNDS T, SANTANDER SICAV, SAS TRUSTEE CORPORATION POOLED FUND, SCHRODER INTERNATIONAL SELECTION FUND, SCHRODER INTL SELECTION
F - LATIN AMERICAN, SCHWAB EMERGING MARKETS EQUITY ETF, SCHWAB FUNDAMENTAL EMERG0ING MARKETS LARGE COMPANY INDEX ETF, SCHWAB FUNDAMENTAL
EMERGING MARKETS LARGE COMPANY INDEX FUND, SCOTIA EMERGING MARKETS EQUITY INDEX TRACKER ETF, SCOTIA PRIVATE EMERGING MARKETS POOL, SCOTTISH
WIDOWS INVESTMENT SOLUTIONS FUNDS ICVC- FUNDAMENTAL, SCOTTISH WIDOWS MANAGED INVESTMENT FUNDS ICVC -INT, SEI INSTITUTIONAL INVESTMENTS
TRUST SWE EX-US FUND, SHELL FOUNDATION, SHELL TR (BERM) LTD AS TR O SHELL OV CON P F, SILVIO TINI DE ARAUJO, SOUTHERN CAL ED C N F Q C
DC MT S ON P VD N G, SPAENGLER IQAM INVEST GMBH FOR SPAENGLER IQAM EQ EMER MKTS, SPARTA FUNDO DE INVESTIMENTO EM ACOES - BDR NIVEL I,
SPARTAN GROUP TRUST FOR EMPLOYEE BENEFIT PLANS: SP, SPARTAN GROUP TRUST FOR EMPLYEE BENEFIT PLANS: SPARTAN EMERG, SPDR MSCI EMERGING MARKETS
STRATEGICFACTORS ETF, SPDR SP EMERGING MARKETS ETF, SPP AKTIEINDEXFOND GLOBAL, SPP EMERGING MARKETS PLUS, SPP EMERGING MARKETS SRI, SSGA
MSCI ACWI EX-USA INDEX NON-LENDING DAILY TRUST, SSGA MSCI BRAZIL INDEX NON-LENDING QP COMMON TRUST FUND, SSGA SPDR ETFS EUROPE I PLC,
SSGA SPDR ETFS EUROPE II PUBLIC LIMITED COMPANY, SSTL AS DEPOSITARY OF FP BRUNEL PENSION PARTNERSHI, ST STR MSCI ACWI EX USA IMI SCREENED
NON-LENDING COMM TR FD, STATE OF ALASKA RETIREMENT AND BENEFITS PLANS, STATE OF IND PUBLIC EMPL RET FUND, STATE OF MINNESOTA STATE EMPLOYEES
RET PLAN, STATE OF WYOMING, STATE STREET EMERGING MARKETS EQUITY INDEX FUND, STATE STREET GLOBAL ADVISORS LUX SICAV - S S G E M I E FUND,
STATE STREET GLOBAL ALL CAP EQUITY EX-US INDEX PORTFOLIO, STATE STREET IRELAND UNIT TRUST, STATE STREET VARIABLE INSURANCE SERIES FUNDS,
INC, STATE TREASURER OF MICH CUSTODIAN OF PUBLIC S EMPL RTMNT S, STICHTING BEDRIJFSTAKPENSIOENFONDS VOOR DE DETAILHANDEL, STICHTING DEPOSITARY
APG EME MULTI CLIENT POOL, STICHTING DEPOSITARY APG EMERGING MARKETS EQUITY POOL, STICHTING JURIDISCH EIGENAAR ACHMEA INVESTMENT MAN,
STICHTING PENSIOENFONDS HOOGOVENS, STICHTING</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">PENSIOENFONDS PGB, STICHTING PENSIONENFONDS VAN
DE METALEKTRO (PME), STICHTING PGGM DEPOSITARY, STICHTING SHELL PENSIOENFONDS, STOREBRAND SICAV, STRIVE EMERGING MARKETS EX-CHINA ETF,
SUNAMERICA SERIES TRUST SA EMERGING MARKETS EQUITY, SWISSCANTO (LU), SYDBANK A/S, SYMMETRY PANORAMIC GLOBAL EQUITY FUND, TEACHER RETIREMENT
SYSTEM OF TEXAS, TELUS PENSIONS MASTER TRUST, TEXAS MUNICIPAL RETIREMENT SYSTEM, THE BANK OF N. Y. M. (INT) LTD AS T. OF I. E. M. E. I.
F. UK, THE BANK OF NEW YORK MELLON EMP BEN COLLECTIVE INVEST FD PLA, THE BOEING COMPANY EMPLOYEE RETIREMENT PLANS MASTER TRUST, THE EMERGING
M.S. OF THE DFA I.T.CO., THE HARTFORD BAL FD, A SRS OF THE HARTFORD MUTUAL FDS, INC, THE HARTFORD INTERNATIONAL VALUE FUND, THE MASTER
TR BANK OF JAPAN AS TR FOR HSBC BRAZIL MOTHER FD, THE MASTER TRUST BANK OF JAP, LTD. AS TR. FOR MTBJ400045828, THE MASTER TRUST BANK OF
JAP., LTD. AS TR. FOR MTBJ400045829, THE MASTER TRUST BANK OF JAPAN, LTD. AS T F MTBJ400045832, THE MASTER TRUST BANK OF JAPAN, LTD. AS
T. FOR MTBJ400045835, THE MASTER TRUST BANK OF JAPAN, LTD. AS TOS LATIN AEMF, THE MASTER TRUST BANK OF JAPAN, LTD. AS TR FOR MUTB400045792,
THE MASTER TRUST BANK OF JAPAN, LTD. AS TRU FO MTBJ400045849, THE MASTER TRUST BANK OF JAPAN, LTD. AS TRUSTEE FO, THE MASTER TRUST BANK
OF JAPAN, LTD. AS TRUSTEE FOR MTBJ4000, THE MASTER TRUST BANK OF JAPAN, LTD. AS TRUSTEE FOR MUTB4000, THE MASTER TRUST BANK OF JAPAN,
LTD. TRUSTEE MUTB400045794, THE MONETARY AUTHORITY OF SINGAPORE, THE NOMURA T AND B CO LTD RE I E S INDEX MSCI E NO HED M FUN, THE SAUDI
SECOND INVESTMENT COMPANY, THE SEVENTH SWEDISH NATIONAL PENSION FUND - AP7 EQUITY FUND, THE STATE TEACHERS RETIREMENT SYSTEM OF OHIO,
THRIFT SAVINGS PLAN, TIAA-CREF FUNDS - TIAA-CREF EMERGING MARKETS EQUITY I F, TOTAL INTERNATIONAL EX U.S. I MASTER PORT OF MASTER INV
PORT, TRIODOS SICAV I - TRIODOS FUTURE GENERATIONS FUND, TRUE POTENTIAL ADM LLP OEIC 2 TRUE POTENTIAL PICTET BALANCED, TRUE POTENTIAL
ADM LLP OEIC 2 TRUE POTENTIAL PICTET DEFENSIV, TRUE POTENTIAL ADM LLP OEIC 2 TRUE POTENTIAL PICTET GROWTH, TT ENVIRONMENTAL SOLUTIONS
FUND, A SUB FUND OF TT, UTILICO EMERGING MARKETS TRUST PLC, VANGUARD EMERGING MARKETS SHARES INDEX FUND, VANGUARD EMERGING MARKETS STOCK
INDEX FUND, VANGUARD F. T. C. INST. TOTAL INTL STOCK M. INDEX TRUST II, VANGUARD FIDUCIARY TRT COMPANY INSTIT T INTL STK MKT INDEX T,
VANGUARD FUNDS PLC / VANGUARD ESG EMERGING MARKETS, VANGUARD FUNDS PLC / VANGUARD ESG GLOBAL ALL CAP U, VANGUARD FUNDS PUBLIC LIMITED
COMPANY, VANGUARD INV FUNDS ICVC-VANGUARD FTSE GLOBAL ALL CAP INDEX F, VANGUARD INVESTMENT SERIES PLC, VANGUARD INVESTMENT SERIES PLC
/ VANGUARD ESG EMER, VANGUARD TOTAL INTERNATIONAL STOCK INDEX FD, A SE VAN S F, VANGUARD TOTAL WORLD STOCK INDEX FUND, A SERIES OF, VARIABLE
INSURANCE PRODUCTS FUND II: INTERNATIONAL, VERDIPAPIRFONDET KLP AKSJE FREMVOKSENDE MARKEDER INDEKS I, VERDIPAPIRFONDET STOREBRAND INDEKS
NYE MARKEDER, VERIZON MASTER SAVINGS TRUST, VOYA EMERGING MARKETS INDEX PORTFOLIO, WELL MANAG FUNDS (LUXEMBOURG) - WELL EMERG MKTS R E
FUND, WELLINGTON COMPOUND GROWTH, L.P., WELLINGTON MANAGEMENT FUNDS (IRELAND) PLC, WELLINGTON TRUST COMPANY N.A., WELLINGTON TRUST COMPANY,
NATIONAL</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">ASSOCIATION MUL, WA PREV IBRX ALPHA MASTER, LM
VALUATION FIA, WISDOMTREE EMERGING MARKETS MULTIFACTOR FUND, EQUITAS MASTER FIA BDR N&Iacute;VEL I, EQUITAS SELECTION INSTITUCIONAL MASTER
FI A&Ccedil;&Otilde;ES, EQUITAS MASTER SELECTION FIA, EQUITAS PREV ICATU MASTER FIA, EQUITAS PREVIDENCIA FI MULTIMERCADO, EQUITAS PREVIDENCI&Aacute;RIO
XP MASTER FIA, AC PREV EQUITIES FUNDO DE INVESTIMENTOS EM A&Ccedil;&Otilde;ES, ACE CAPITAL ABSOLUTO MASTER FUNDO DE INVESTIMENTOS DE A&Ccedil;&Otilde;ES,
ACE CAPITAL ACTION MASTER FUNDO DE INVESTIMENTO FINANCEIRO EM A&Ccedil;&Otilde;ES, ACE CAPITAL ABSOLUTO PREV FIFE FUNDO DE INVESTIMENTO
FINANCEIRO A&Ccedil;&Otilde;ES - RESP LIMITADA, GROU ABSOLUTO MASTER FUNDO DE INVESTIMENTO MULTIMERCADO, ACE CAPITAL MASTER FUNDO DE INVESTIMENTO
MULTIMERCADO, ACE CAPITAL W MASTER FUNDO DE INVESTIMENTO MULTIMERCADO, ACE CAPITAL ABSOLUTE INSTITUCIONAL MASTER FUNDO DE INVESTIMENTO
EM A&Ccedil;&Otilde;ES, ATIT MASTER PREV FIFE FIA, ATMOS INSTITUCIONAL BR MASTER, ATMOS INSTITUCIONAL MASTER, GAM INVESTMENT MANAGEMENT
(SWITZERLAND) AG ON BEHA, GENOA CAPITAL ARPA MASTER FUNDO DE INVESTIMENTO EM A&Ccedil;&Otilde;ES, GENOA CAPITAL CRUISE PREV A FIFE MULTIMERCADO
FUNDO DE INVESTIMENTO, GENOA CAPITAL RADAR MASTER FUNDO DE INVESTIMENTO MULTIMERCADO, NORTHERN TRUST COLLECTIVE EMERGING MARKETS EX CHIN,
GENOA CAPITAL CRUISE BRASILPREV FIFE FUNDO DE INVESTIMENTO MULTIMERCADO, VERDIPAPIRFONDET STOREBRAND INDEKS ALLE MARKEDER, AVADIS FUND,
DFC EMERGING MARKETS EQUITY FUND, JANA DIVERSIFIED GLOBAL SHARE TRUST, MERCER PRIVATE WEALTH INTERNATIONAL FOCUSED EQUITY POOL, WELLINGTON
MANAGEMENT FUNDS (LUXEMBOURG) III SICAV, STICHTING PHILIPS PENSIOENFONDS, BRASIL WA FIA, WA IBOVESPA ATIVO FIA, WA PREV IBRX ATIVO ACOES,
AEGON CUSTODY BV, IU WA CORPORATE RV 25 FIM, LEGG MASON LONG &amp; SHORT M, PREVIHONDA PL APOSENT, INTERNATIONAL MONETARY FUND, CUSTODY
B. OF J. LTD. RE: STB D. E. E. F. I. M. F., ISHARES MSCI BRIC ETF, SEI INST INVEST TR WORLD EQ EX-US FUND, THE MASTER T BK OF JPN, LTD
AS T OF NIKKO BR EQ MOTHER FUND, GAM STAR FUND PLC, INTERNATIONAL EXPATRIATE BENEFIT MASTER TRUST, INVESTERINGSFORENINGEN SYD INVEST,
PARAMETRIC TMEMC FUND, LP, CUSTODY BANK OF JAPAN, LTD. STB BRAZIL STOCK M. F., MGI FUNDS PLC, CPPIB MAP CAYMAN SPC, GAM INVESTMENT MANAGEMENT
(SWITZERLAND) AG F Z I I-Z A E M P, TACAMI FIM PREVIDENCIARIO, VOYA VACS SERIES EME FUND, WASHINGTON STATE INVESTMENT BOARD, ISHARES ENVIRONMENTAL
INFRASTRUCTURE AND INDUSTRIA, KAPITALFORENINGEN LAEGERNES PENSIONSINVESTERING, LPI AEM III, CAIXABANK EVOLUCION, FI, CITY OF PHILADELPHIA
PUB EMPLOYEES RET SYSTEM, RIZE UCITS ICAV, EWP PA FUND, LTD., NORDEA 2, SICAV - EMERGING MKTS SUSTAINABLE ENHANCED EQ FUND, USAA INTERNATIONAL
FUND, MFS DEVELOPMENT FUNDS, LLC, NORDEA GENERATIONSFOND 70-TAL, AUSTRALIANSUPER PTY LTD AS TRUSTEE FOR AUSTRALIASUPER, CAIXABANK OPORTUNIDAD,
FI, MERCER EMERGING MARKETS EQUITY FUND, BRIDGEWATER PURE ALPHA FUND III, LTD., AXA INVESTMENT MANAGERS SCHWEIZ AG ON BEHALF OF AX, NEW
AIRWAYS PENSION SCHEME, THE REGENTS OF THE UNIVERSITY OF CALIFORNIA, WELLINGTON GLOBAL PERSPECTIVES FUND (CANADA), THE MASTER TRUST BANK
OF JAPAN, LTD. AS TRUSTEE OF, SUPERANNUATION FUNDS MANAGEMENT CORPORATION OF S AUSTRALIA, TRANSAMERICA</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">EMERGING MARKETS OPPORTUNITIES, FORD MOTOR CO
DEFINED BENEF MASTER TRUST, VOYA VACS INDEX SERIES EM PORTFOLIO, FIDELITY SALEM STREET TRUST: FIDELITY INTERNATIONAL SUSTAINA, BRIDGEWATER
PURE ALPHA EURO FUND, LTD., AP PENSION LIVSFORSIKRINGSAKTIESELSKAB, DWS ADVISORS EMERGING MARKETS EQUITIES-PASSIVE, DWS LATIN AMERICA
EQUITY FUND, DUKE POWER CO EMPLOYEE RETIREMENT PLAN, EMERGING MARKETS EQUITY FOCUS PORTFOLIO, FRANKLIN TEMPLETON ETF TRUST - FRANKLIN
FTSE LATIN, UTAH STATE RETIREMENT SYSTEMS, HOSPITAL AUTHRORITY PROVIDENT FUND SCHEME, MSCI EMERGING MARKETS EX CHINA IMI INDEX FUND, CATHAY
UNITED BANK, IN ITS CAPACITY AS MASTER COEIB FUND, GUARDIAN GLOBAL UTILITIES VIP FUND, SALT RIVER PIMA-MARICOPA INDIAN C, WISDOMTREE EMERG
MKTS QUALITY DIV GROWTH FUND, RUTGERS, THE STATE UNIVERSITY, LEGAL &amp; GENERAL COLLECTIVE INVESTMENT TRUST, ARGUCIA INCOME FUNDO DE
INVESTIMENTO EM ACOES, ASCENSION ALPHA FUND, LLC, CUSTODY BANK OF JAPAN, LTD. AS TR F HSBC BRAZIL NEW MO FUND, ARROWSTREET CLARENDON TRUST
FUND, BLACKROCK CDN MSCI EMERGING MARKETS INDEX FUND, COMMINGLED PENSION TRUST FUND (EMERGING MARKETS EQUITY INDEX, HANDELSBANKEN LATINAMERIKA
TEMA, VANGUARD EMERGING MARKETS SELECT STOCK FUND, LEGAL &amp; GENERAL GLOBAL EMERGING MARKETS INDEX FUND, NTGI-QM COMMON DAC WORLD EX-US
INVESTABLE MIF - LENDING, EMERGING MARKETS INDEX NON-LENDABLE FUND, CAIXABANK CRECIMIENTO, FI, UNIVERSAL INVEST LUXEMBOURG SA ON BEHALF
OF UNIVEST, TRUE POTENTIAL ADM LLP OEIC 2 TRUE POTENTIAL PICTET AGGRESSI, GUIDEMARK EMERGING MARKETS FUND, E-L FINANCIAL CORPORATION LIMITED,
EMER MKTS CORE EQ PORT DFA INVEST DIMENS GROU, TRINITY COLLEGE CAMBRIDGE, STATE STREET ICAV, INVESTERINGSFORENINGEN DANSKE INVEST SELECT,
STATE ST GL ADV TRUST COMPANY INV FF TAX EX RET PLANS, CLARITAS VALOR FIA, IN BK FOR REC AND DEV,AS TR FT ST RET PLAN AND TR/RSBP AN TR,
FRANKLIN LIBERTYSHARES ICAV, TRUE POTENTIAL ADM LLP OEIC 2 TRUE POTENTIAL PICTET CAUTIOUS, UNITED CORPORATIONS LIMITED, XTRACKERS (IE)
PUBLIC LIMITED COMPANY, PACIFIC SELECT FUND - PD EMERGING MARKETS PORTFOLIO, NORDEA 1 - ALPHA 10 MA FUND, LVIP SSGA EMERGING MARKETS EQUITY
INDEX FUND, EUROPEAN CENTRAL BANK, BNYM MELLON CF SL EMERGING MARKETS STOCK INDEX FUND, TEACHERS RETIREMENT SYSTEM OF OKLAHOMA, MACKENZIE
MAXIMUM DIVERSIFICATION EMERGING MARKETS INDEX ETF, EURIZON EMERGING LEADERS ESG 50 - GENNAIO 2027, BMO MSCI EMERGING MARKETS INDEX ETF,
RUSSELL INVESTMENT MANAGEMENT LTD.AS T OF THE R M-A F E FUND, FIRST TRUST BRAZIL ALPHADEX FUND, ANDRA AP-FONDEN, EMERGING MARKETS EQUITY
INDEX ESG SCREENED FUND B, ARKANSAS TEACHER RETIREMENT SYSTEM, BOARD OF PENSIONS OF THE EVANGELICAL LUTHERAN CHURCH IN AMER, EM BRAZIL
TRADING 2 LLC, DWS INVEST LATIN AMERICAN EQUITIES, 3G RADAR MASTER FIA, ABERDEEN INVESTMENT FUNDS UK ICVC II - ABERDEEN EM, ACADIAN EMERGING
MARKETS EQUITY II FUND, LLC, ARROWSTREET CAPITAL COPLEY FUND LIMITED, EURIZON CAPITAL S.A., INVESCO MARKETS III PLC - INV FTSE RI EMERGING
MARK U ETF, JOHN HANCOCK DIVERSIFIED REAL ASSETS FUND, LIONTRUST INVESTMENT FUNDS I - LIONTRUST LATIN AMERICA FUND, LINUS LLC, MSCI EQUITY
INDEX FUND B - BRAZIL, NORDEA EQUITY</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;<IMG SRC="sbs202407026k_001.jpg" ALT=""></TD><TD STYLE="width: 50%; text-align: right"><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right; text-indent: 1in">CEO&rsquo;s Office</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">R. Costa Carvalho, 300 &ndash; Pinheiros &ndash; CEP 05429-900 &ndash; S&atilde;o Paulo - SP</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">Phone: (11) 3388-8000</P><P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0.55pt 0 0; text-align: right">www.sabesp.com.br</P></TD></TR></TABLE></DIV>
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<P STYLE="font: 9pt/150% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">OPPORTUNITIES FUND, THE INCUBATION FUND, LTD.,
WILMINGTON TRUST COLLECTIVE INVESTMENT TRUST - PIO, WELL MGT FUNDS (LUXEMBOURG) II SICAV - WELL GL M A T R FD, WELLINGTON TRUST COMPANY,
NATIONAL ASSOCIATION MUL, WEST YORKSHIRE PENSION FUND, WM POOL - EQUITIES TRUST NO 74, WA EMPRESARIAL FIA, XTRACKERS MSCI ACWI EX USA
ESG LEADERS EQUITY ETF, WILMINGTON MULTI-MANAGER ALTERNATIVES FUND, XTRACKERS, XTRACKERS MSCI EMERGING MARKETS ESG LEADERS EQUITY</P>

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<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;July 02, 2024</FONT></DIV>

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   <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>

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   <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>

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   <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>

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<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>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>

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