<SEC-DOCUMENT>0001292814-24-003249.txt : 20240829
<SEC-HEADER>0001292814-24-003249.hdr.sgml : 20240829
<ACCEPTANCE-DATETIME>20240829075914
ACCESSION NUMBER:		0001292814-24-003249
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240930
FILED AS OF DATE:		20240829
DATE AS OF CHANGE:		20240829

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:		241258778

	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>sbs20240827_6k.htm
<DESCRIPTION>6-K
<TEXT>
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<DIV><FONT size=1></FONT>&nbsp;</DIV>

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

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

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

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

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

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

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

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

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

<DIV align=center>

<DIV><FONT color=#000000 size=2 face="Times New Roman"><B>For&nbsp;August, 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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  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>&nbsp;In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP, SUBSIDIARIES</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 7pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Arial,sans-serif; margin: 0 0 7pt; text-align: center"><B>CONTENT</B></P>

<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 7pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 7pt; text-align: center"><B>&nbsp;</B></P>

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  <TD STYLE="text-align: left; width: 95%">1. Introduction</TD>
  <TD STYLE="text-align: right; width: 5%">2</TD></TR>
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  <TD STYLE="text-align: left; width: 95%">2. References </TD>
  <TD STYLE="text-align: right; width: 5%">2</TD></TR>
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  <TD STYLE="text-align: left; width: 95%">3. Definitions</TD>
  <TD STYLE="text-align: right; width: 5%">2</TD></TR>
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  <TD STYLE="text-align: left; width: 95%">4. Purpose</TD>
  <TD STYLE="text-align: right; width: 5%">7</TD></TR>
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  <TD STYLE="text-align: left; width: 95%">5. Guidelines</TD>
  <TD STYLE="text-align: right; width: 5%">7</TD></TR>
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  <TD STYLE="text-align: left; width: 95%">6. Disclosure</TD>
  <TD STYLE="text-align: right; width: 5%">12</TD></TR>
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    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
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<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt"><B>1.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Introduction</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">1.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The purpose of this policy on related-party transactions and conflicts of
interest (&ldquo;<B>Policy</B>&rdquo;) is to guide the conduct of Related-Party Transactions and Conflicts of Interest to preserve the
interests of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo (&ldquo;<B>Company</B>&rdquo; or &ldquo;<B>Sabesp</B>&rdquo;)
and ensure full independence and transparency on the matter, in compliance with current legislation and regulations, as well as the Company&rsquo;s
Bylaws and other internal regulations.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">1.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">It applies to the Company and its Subsidiaries, subject to the specifications
of each entity.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt"><B>2.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>References</B></FONT></TD></TR></TABLE>




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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.3in"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Company&rsquo;s Bylaws (&ldquo;<B>Bylaws</B>&rdquo;);</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.3in"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Law 6,404, of December 15, 1976 (&ldquo;<B>Brazilian Corporation Law</B>&rdquo;);</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.3in"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Technical Pronouncement CPC 05 (R1): Disclosure on Related Parties, approved by the Accounting Pronouncements
Committee on September 03, 2010 (&ldquo;<B>CPC 05 (R1)</B>&rdquo;);</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.3in"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Technical Pronouncement CPC 18 (R2): Investment in associate, subsidiary, and jointly controlled entities,
approved by the Accounting Pronouncements Committee on December 07, 2012 (&ldquo;<B>CPC 18 (R2)</B>&rdquo;);</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.3in"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Technical Pronouncement CPC 19 (R2): Joint Arrangements, approved by the Accounting Pronouncements Committee
on November 09, 2012 (&ldquo;<B>CPC 19 (R2)</B>&rdquo;); and</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.3in"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Technical Pronouncement CPC 36 (R3) - Consolidated Statements, approved by the Accounting Pronouncements
Committee on December 07, 2012 (&ldquo;<B>CPC 36 (R3)</B>&rdquo;).</FONT></TD></TR></TABLE>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt"><B>3.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Definitions</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">3.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The following terms used in this Policy have the meanings outlined below:</FONT></TD></TR></TABLE>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt">3.1.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Members of the Management:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Executive Officers, Board of Directors members, Audit Committee members,
Fiscal Council members, and members of statutory or non-statutory advisory committees to the Company&rsquo;s Board of Directors; and</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">any other persons who have authority and responsibility for planning, directing,
and controlling the activities of an entity, directly or indirectly, including any member of the management (executive or other) of that
entity.</FONT></TD></TR></TABLE>


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    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
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<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.2.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Authority:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The government of any country, including Brazil, or any of its political
subdivisions, at the federal, state, regional, municipal, or provincial level, or any court or tribunal (including arbitration), agency,
secretariat, department, or any of its entities or agencies, regulatory or not, including, in the case of Brazil, the Prosecution Office,
the Federal Police, the Federal Revenue Office, the National Social Security Institute (INSS), the Registries of Commerce, the civil registry
of legal entities, the civil registry of natural persons, the civil registry of deeds and documents, the civil registry of real estate,
the Central Bank of Brazil, the Brazilian Securities and Exchange Commission, the Brazilian Association of Financial and Capital Markets
Entities (ANBIMA), the Brazilian Antitrust Authority (CADE) and other competition defense bodies, B3, and other self-regulatory entities
of the capital markets.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.3.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Associate:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">A company in which an entity has significant influence, under paragraphs
1, 4, and 5 of Article 243 of Brazilian Corporation Law. </FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">According to CPC 05 (R1), in the definition of a related party, an associate
includes the subsidiaries of this associate, and a joint venture includes the subsidiaries of the joint venture. For instance, the subsidiary
of an associate and the investor who exercises significant influence over the associate are related parties to each other.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.4.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Market conditions:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Related-Party Transactions shall meet the requirements below to be classified
&ldquo;under market conditions&rdquo;: </FONT></TD></TR></TABLE>


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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Competitiveness: prices and conditions of services compatible with those practiced in the market.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Compliance: adherence to contractual terms and responsibilities practiced by the Company.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Transparency: adequate reporting of the agreed conditions, as well as the impacts on the Company&rsquo;s
financial statements.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Equity: definition of mechanisms that prevent discrimination or privileges and adoption of practices
that ensure the non-use of insider information or business opportunities for individual or third-party benefits.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Commutativity: proportional benefits for each party.</FONT></TD></TR></TABLE>
<P STYLE="font: 10pt/16pt Arial,sans-serif; margin: 0 0 0 148.85pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>


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    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>



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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.5.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Conflicts of Interest:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Conflicts of interest occur when a Person with decision-making power (including
Members of the Management, Controlling Shareholders, and Persons with Significant Influence) is not independent regarding the matter under
discussion and can influence or make decisions in which they might simultaneously be motivated by personal interest or benefit, whether
distinct or convergent with the interest of the Company. A conflict of interest is also characterized when the Person involved in the
decision-making process can obtain direct gains from the decision, for themselves, a Close Member of their Family, or a third party with
whom the person is related. </FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">For the purposes of this Policy, a conflict of interest is also characterized
regarding any Board of Directors member elected under any agreement who is involved in any Company decision-making processes, proposals
submitted to the Board of Directors, where there may be interest or benefit as described in item (i) above for the shareholder who appointed
such member to the Board of Directors. </FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.6.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Subsidiary:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">A company directly or indirectly controlled by an entity, under Article
116 and paragraph 2 of Article 243 of Brazilian Corporation Law.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 59.55pt; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.7.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Control or Controlling Shareholder:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">When used regarding an entity, it has the meaning attributed to in Article
116 and paragraph 2 of Article 243 of Brazilian Corporation Law.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">An investor controls an investee when they are exposed to or have rights
to variable returns arising from their involvement with the investee, and can impact those returns through their power over the investee,
including management power and decision-making authority over the administration of the investee&rsquo;s assets and liabilities.</FONT></TD></TR></TABLE>


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  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.8.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Joint Venture:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Contractually agreed sharing of Control over a business that exists only
when decisions about relevant activities require the consent or agreement of the parties sharing Control.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 59.55pt; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.9.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Economic Group:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">According to CPC 36 (R3), it is the Parent Company and all its subsidiaries.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.10.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Significant Influence:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">According to CPC 18 (R2), significant influence is the power to participate
in the financial and operational policy decisions of an investee without having individual or joint control over those policies.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Under paragraphs 4 and 5 of Article 243 of Brazilian Corporation Law, there
is significant influence when the investor holds or exercises the power to participate in the investee&rsquo;s financial or operational
policy decisions without controlling it.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(iii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Significant influence is presumed when the investor, individually or due
to a voting agreement with other investors, holds at least 20% (twenty percent) of the investee&rsquo;s voting capital without controlling
it.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.11.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Close Members of their Families:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Close members of a person&rsquo;s family are: </FONT></TD></TR></TABLE>


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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">The person&rsquo;s children, spouse, or partner;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">The children of the person&rsquo;s spouse or partner;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Dependents of the person, their spouse, or partner; and</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Any other family members who might be expected to influence or be influenced by the person in their
businesses with the Company.</FONT></TD></TR></TABLE>
<P STYLE="font: 10pt/16pt Arial,sans-serif; margin: 0 0 0 148.85pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 68.05pt; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.12.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Related Parties:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Related parties to the Company are those that fit the definitions of CPC
05(R1):</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Individuals and their Close Family Members, if (a) they have
                                                                                                                                  Significant Influence over the Company; (b) they are members of the Company&rsquo;s Parent Company&rsquo;s Key Management Personnel; and (c) they are Members of the Management
of the Company.</FONT></TD></TR></TABLE>


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    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
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<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>


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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">Legal entities, if (a) they are members of the same Economic Group to which the Company belongs; (b)
they are subject to Significant Influence by the same Economic Group to which the Company belongs; (c) they are Parent Companies, Subsidiaries,
Jointly Controlled Entities, or Associates of the Company; (d) they are subject to post-employment benefit plans whose beneficiaries are
Company employees; and (e) they are fully or jointly controlled by the individuals identified above.</FONT></TD></TR></TABLE>
<P STYLE="font: 10pt/16pt Arial,sans-serif; margin: 0 0 0 148.85pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 68.05pt; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.13.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Key Management Personnel:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">According to CPC 05 (R1), key management personnel are those persons who
have authority and responsibility for planning, directing, and controlling the activities of an entity, directly or indirectly, including
any Member of the Management (executive or other) of that entity.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">For the purposes of this Policy, Key Management Personnel of an entity are
the Members of the Management of that entity.</FONT></TD></TR></TABLE>


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    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.14.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Person</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">any natural or legal person, corporation, limited liability company, partnership,
consortium, association, cooperative, joint venture, trust, investment fund, non-incorporated company, or any other entity or organization,
including an Authority.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 59.55pt; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt"><B>3.1.15.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Related-Party Transactions:</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">&ldquo;Related-Party Transactions&rdquo; means, regarding a Person, any
legal businesses, negotiations, agreements, contracts, operations, transactions, and/or commercial relationships between that Person and
any of its Related Parties. </FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Examples of Related-Party Transactions: </FONT></TD></TR></TABLE>


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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">purchases or sales of goods (finished or unfinished);</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">purchases or sales of properties and other assets;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">provision or receipt of services;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">leases;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">transfer of research and development;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">transfers under licensing agreements;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">financial transfers (including loans and contributions to capital in cash or equivalents);</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">provision of guarantees, endorsements, or sureties;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">assumption of commitments to do something in the event of a particular occurrence or non-occurrence
in the future, including executory contracts (recognized or not); and </FONT></TD></TR></TABLE>

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<TD STYLE="width: 127.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 12pt">settlement of liabilities on behalf of the entity or by the entity on behalf of a related party.</FONT></TD></TR></TABLE>
<P STYLE="font: 10pt/16pt Arial,sans-serif; margin: 0 0 0 148.85pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 68.05pt; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt"><B>4.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Purpose</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">4.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Establish criteria to be observed in Related-Party Transactions and Conflicts
of Interest.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">4.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Establish mechanisms to be adopted in situations involving potential Conflicts
of Interest in Related-Party Transactions.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 2pt 0 2pt 0.55in; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt"><B>5.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><B>Guidelines</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Without prejudice to the mechanisms described in this Policy, all legal
business, as well the respective contractual amendments, agreements, and cooperation agreements, even if no value is involved, must be
submitted by the unit/area responsible for analysis by the area responsible for the Company&rsquo;s compliance and risk management, which
will identify and verify any Related-Party Transaction and submit it for analysis and opinion
by the Related-Party Transactions Committee before resolution on the Related-Party Transaction under the Approval Levels Policy.</FONT></TD></TR></TABLE>


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    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
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<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>

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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Identification of Related-Party Transactions:</FONT></TD></TR></TABLE>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt">5.2.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Without prejudice to the mechanisms described in this Policy, all legal
business, as well as the respective contractual amendments, agreements, and cooperation agreements, even if no value is involved, must
be submitted by the responsible unit to the area responsible for the compliance and risk management, which will identify and analyze any
Related-Party Transaction.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 39.7pt; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt">5.2.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The area responsible for the Company&rsquo;s compliance and risk management
shall:</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Receive relevant documents from the unit responsible for entering into and
controlling potential Related-Party Transactions, which should include the terms and purpose of the business.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Conduct preliminary identification and analysis of any potential Related-Party
Transaction, considering the Company&rsquo;s risk management system.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-size: 12pt">(iii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Coordinate an internal committee to verify or approve the preliminary assessment
of a transaction as a Related-Party Transaction. Once installed, it can include representatives from the legal, corporate governance,
contract management, and/or procurement areas.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-size: 12pt">(iv)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Submit the Related-Party Transaction for analysis and opinion by the Related-Party
Transactions Committee;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-size: 12pt">(v)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Submit the Related-Party Transaction for resolution and approval, under
the Approval Levels Policy.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-size: 12pt">(vi)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Regularly analyze and monitor the adequacy of ongoing Related-Party Transactions
and report the matter to the Related-Party Transactions Committee.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 59.55pt; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-size: 12pt">5.2.3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">If a Related-Party Transaction is identified, the area responsible for the
Company&rsquo;s compliance and risk management must submit the transaction documentation to the Related-Party Transactions Committee,
which shall: </FONT></TD></TR></TABLE>

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<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">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.</FONT></TD></TR></TABLE>


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    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 99.25pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Provide a reasoned opinion on situations involving potential Conflicts of
Interest in Related-Party Transactions when an Administrator, 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&rsquo;s
interest, even if aligned with the Company's interest.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 59.55pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Under the Approval Levels Policy, all Related-Party Transactions must be
approved and/or brought to the attention of the Executive Board by the area responsible for compliance and risk management.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/16pt Arial,sans-serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.4.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">All Related-Party Transactions must be reported to the Audit Committee at
least every quarter, which will also analyze the adequacy of the Related-Party Transactions and their respective disclosures.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.5.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">When the Related Party is a member of the Company's Board of Directors (or
the shareholder who appointed such member to the Board), the Related-Party Transaction must also be submitted for approval by the Board
of Directors, regardless of the approval authority provided in the Approval Levels Policy.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.6.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The following Related-Party Transactions are not subject to the governance
provided for in the preceding items of this Policy and must follow specific rules, including approval and disclosure:</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Payment of dividends and/or interest on equity;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Payment of compensation and benefits to Administrators under the Company's
compensation policy;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(iii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Transactions between the Company and its wholly-owned subsidiaries; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(iv)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Transactions strictly in compliance with applicable law and/or regulations;
and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(v)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Transactions or business involving capital contributions between the Company
and its investees in which the Company and/or its Subsidiaries have Significant Influence, under the Bylaws and the Approval Levels Policy.</FONT></TD></TR></TABLE>


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  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.7.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">In situations that may involve a Conflict of Interest between personal interest
and the Company's interest, it is the duty of Administrators (including those representing a shareholder who is a party in a Related-Party
Transaction), as applicable, to:</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">timely and formally declare their impediment as soon as they become aware
of the fact, informing the body of the nature and extent of their interest; </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">refrain from participating and voting on the matter under discussion or
resolution; </FONT></TD></TR></TABLE>

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<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(iii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">record the fact in the minutes of the respective body&rsquo;s meeting; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 12pt">(iv)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">absent themselves from discussions and resolutions.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 59.55pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.8.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">All members of a decision-making body with competence to analyze and resolve
on the Related-Party Transaction must indicate the existence of any potential Conflict of Interest, as well as communicate any circumstance,
suspicion, or impeditive fact for their participation in an individual decision or within the body.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.55in; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.9.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">If the member of a decision-making body who has a Conflict of Interest with
the Company does not declare their impediment, any other member of the body or, in the case of the General Meeting, the shareholder who
is aware of the impediment may do so, and the record of the withdrawal from the discussion and resolution of the matter must be included
in the minutes.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.10.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Votes cast in Conflicts of Interest, even if identified after the resolution
of the statutory body or the holding of the General Meeting, will be null or voidable, as applicable.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.11.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The absence of a voluntary and timely declaration of any Conflict of Interest
on the matter under discussion and the lack of record in the minutes regarding such Conflict of Interest will be considered violations
of this Policy, which will be reported to the Board of Directors when identified or pointed out by third parties, and may result in possible
sanctions.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.12.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The Related-Party Transactions Committee shall include the monitoring and
verification of compliance with this Policy in its work plan.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.13.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The disclosure of information regarding Related-Party Transactions must
be conducted as established by the regulations in force. Disclosure in the notes to the Company's financial statements must comply
with applicable accounting pronouncements.</FONT></TD></TR></TABLE>


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  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>


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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.14.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Administrators must declare their Related Parties according to Attachment
01.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.15.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Before the execution of contracts, suppliers must declare the existence
of Related Parties according to Attachment 02. If they identify themselves as a Related Party of the Company, the transaction must follow
the criteria established in this Policy. </FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.16.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The Related-Party Transactions Committee must evaluate, monitor, and recommend
improvements to this Policy during its review.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.17.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The area responsible for the Company&rsquo;s compliance and risk management
will be responsible for defining business procedures and follow-up actions of this Policy and must report such regulations to the Related-Party
Transactions Committee. </FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.18.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">This Policy shall become effective on the settlement date of the public
offering for distribution of shares issued by the Company addressed to by State Law 17,853/2023, and shall remain effective for an Indefinite
time.</FONT></TD></TR></TABLE>


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  <TR>
    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-indent: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 11pt; line-height: 120%"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>In Effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-right: 5.4pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>RELATED-PARTY TRANSACTIONS AND CONFLICTS OF INTEREST</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%"><B>PI0032 &ndash; V.6</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Issuing Department:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of the 1<SUP>st</SUP> version:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Validity of this version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">CK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">BOARD OF DIRECTORS</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">06/29/2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">07/22/2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Related Areas (Coverage):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; padding-top: 1pt; padding-bottom: 0.3pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 4pt; color: gray; line-height: 120%">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: justify; line-height: 120%; font-family: Arial,sans-serif"><FONT STYLE="font-size: 7pt; line-height: 120%">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% Arial,sans-serif; margin: 0 0 10pt; text-align: left"><B>&nbsp;</B></P>


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<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.19.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">This Policy shall be revised at least every 3 (three) years or whenever
necessary to keep its content updated, whether to ensure the continuous improvement of corporate governance practices or due to statutory,
legislative, or regulatory amendments, and shall be reviewed, approved, and recorded in the minutes of the Board of Directors&rsquo; meetings.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 35.4pt"><FONT STYLE="font-size: 12pt">5.20.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">This Policy can only be changed by a decision of the Company&rsquo;s Board
of Directors. Omissions shall be decided by the Company&rsquo;s Board of Directors. </FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 3pt 0.5in">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt">6.</FONT></TD><TD STYLE="text-align: justify; padding-right: 25.85pt"><FONT STYLE="font-size: 12pt">Disclosure</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt; font-weight: normal">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 25.85pt"><FONT STYLE="font-size: 12pt; font-weight: normal">Electronic Document Manager;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt; font-weight: normal">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 25.85pt"><FONT STYLE="font-size: 12pt; font-weight: normal">Sabesp&rsquo;s corporate website;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/16pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt; font-weight: normal">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 25.85pt"><FONT STYLE="font-size: 12pt; font-weight: normal">Sabesp&rsquo;s IR website.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 25.85pt 0 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt">7.</FONT></TD><TD STYLE="text-align: justify; padding-right: 25.85pt"><FONT STYLE="font-size: 12pt">Supplements</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: #D9D9D9">
    <TD STYLE="width: 35%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 10pt/115% Arial,sans-serif; padding: 0.3pt 5.4pt 7pt; text-align: justify"><FONT STYLE="font-size: 7pt; line-height: 115%">Referenced Attachments (Attachment Base)</FONT></TD>
    <TD STYLE="width: 33%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; font: 10pt/115% Arial,sans-serif; padding: 0.3pt 5.4pt 7pt; text-align: justify"><FONT STYLE="font-size: 7pt; line-height: 115%">Referenced Documents</FONT></TD>
    <TD STYLE="width: 32%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; font: 10pt/115% Arial,sans-serif; padding: 0.3pt 5.4pt 7pt; text-align: justify"><FONT STYLE="font-size: 7pt; line-height: 115%">Registration Information</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; font: 10pt Arial,sans-serif; padding: 2pt 5.4pt 7pt; text-align: justify"><FONT STYLE="font-size: 7pt">---</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding: 2pt 5.4pt 7pt; text-align: justify"><FONT STYLE="font-size: 7pt">---</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding: 2pt 5.4pt 7pt; text-align: justify"><FONT STYLE="font-size: 7pt">---</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #D9D9D9">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 10pt/115% Arial,sans-serif; padding: 0.3pt 5.4pt 7pt; text-align: justify"><FONT STYLE="font-size: 7pt; line-height: 115%">Attached Files (Supplementary Files of the Organizational Instrument)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2pt 0 7pt; text-align: justify">PI0032 - V.6 - Appendix 01 &ndash; Declaration of Subs&iacute;diaries.
    &ndash; Individual.pdf</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2pt 0 7pt; text-align: justify">PI0032 - V.6 - Appendix 02 &ndash; Declaration of Related
    Parties. &ndash; Suppliers.pdf</P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.55in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.55in; text-align: justify">&nbsp;</P>

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    <TD ROWSPAN="4" STYLE="width: 10%; border: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: center; line-height: 120%; font-family: Verdana,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD STYLE="width: 78%; border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 13.9pt; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 5pt">Appendix Name:</FONT></TD>
    <TD STYLE="width: 12%; border-top: Black 1pt solid; border-right: Black 1pt solid; text-align: center; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt; line-height: 120%">Appendix Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-left: 5.4pt; text-align: left; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 12pt; line-height: 120%"><B><SUP>Declaration of Subsidiaries &ndash; Individual</SUP></B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.2pt; text-align: center; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 14pt; line-height: 120%"><B><SUP>01</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; padding-right: 14pt; padding-left: 5.4pt; text-align: left; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 5pt; line-height: 120%">Linked to the Instrument:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-left: 5.4pt; text-align: left; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 12pt; line-height: 120%"><B><SUP>PI0032 &ndash; V.6 - Institutional Policy on Related-Party Transactions and Conflicts of Interest</SUP></B></FONT></TD></TR>
  </TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.55in; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: center">Declaration of Subsidiaries &ndash; Individual</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">I, <I>[name]</I>, individual taxpayer&rsquo;s (CPF)
number <I>[...]</I>, as <I>[position or title], </I>under the Policy of Related-Party Transactions and Conflicts of Interest of Companhia
de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; Sabesp, declare that:</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">The following are close members of my family <SUP>(*)</SUP>:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 9pt">
  <TR>
    <TD STYLE="vertical-align: top; width: 30%; border: Black 1pt solid; padding-right: -0.2pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 10pt; line-height: 120%"><B>Individual Taxpayer&rsquo;s ID (CPF)</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 44%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 10pt; line-height: 120%"><B>Name</B></FONT></TD>
    <TD STYLE="width: 26%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 10pt; line-height: 120%"><B>Relationship</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 9pt/120% Verdana,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">Additionally:</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">( ) neither I nor close members of my family<SUP>(*)</SUP>
fully or jointly control any entity.</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify"><B><U>OR</U></B></P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">( ) I or close members of my family<SUP>(*)</SUP>
fully or jointly control the following entities:</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 35%; border: Black 1pt solid; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 10pt; line-height: 120%"><B>Corporate Taxpayer&rsquo;s ID (CNPJ):</B></FONT></TD>
    <TD STYLE="width: 22%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 10pt; line-height: 120%"><B>Corporate Name</B></FONT></TD>
    <TD STYLE="width: 22%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 10pt; line-height: 120%"><B>Address</B></FONT></TD>
    <TD STYLE="width: 21%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 10pt; line-height: 120%"><B>Name of the partners</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 14pt; padding-bottom: 7pt; padding-left: 5.4pt; text-align: justify; line-height: 120%; font-family: Verdana,sans-serif">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">If there is any change in the information above,
I commit to resubmit it to Sabesp, in writing, within 10 (ten) days from the date of the change.</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">By this means, I authorize Sabesp to include the
individuals and legal entities mentioned herein in the Related-Party Record maintained by the Company.</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">[<I>city</I>], [<I>date</I>]</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">___________________________</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify">[<I>name</I>]</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 14pt 7pt 0; text-align: justify"><SUP>(*)</SUP> <B>Close members of a family are:
</B>(a) the person&rsquo;s children, spouse, or partner; (b) the children of the person&rsquo;s spouse or partner; (c) dependents of the
person, their spouse, or partner; and (d) any other family members who might be expected to influence or be influenced by the person in
their businesses with Sabesp.</P>

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  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 10%; border: Black 1pt solid; padding: 3pt 5.4pt; text-align: center; font-family: Verdana,sans-serif"><IMG SRC="sbs202408276k_001.jpg" ALT="" STYLE="height: 53px; width: 40px">&nbsp;</TD>
    <TD STYLE="width: 78%; border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 5pt">Appendix Name:</FONT></TD>
    <TD STYLE="width: 12%; border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 5pt">Appendix Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 12pt"><B><SUP>Declaration of existence of Related Parties &ndash; Suppliers</SUP></B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 12pt"><B><SUP>02</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 5pt">Linked to the Instrument:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 12pt"><B><SUP>PI0032 &ndash; V.6 - Institutional Policy on Related-Party Transactions and Conflicts of Interest</SUP></B></FONT></TD></TR>
  </TABLE>

<P STYLE="font: 12pt/16pt Arial,sans-serif; margin: 0 0 0 0.55in; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/120% Arial,sans-serif; margin: 0 0 7pt; text-align: center">DECLARATION OF EXISTENCE OF RELATED PARTIES &ndash;
SUPPLIERS</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">To</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO
DE S&Atilde;O PAULO &ndash; SABESP&#9;</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">Re: CONTRACT NUMBER [______]</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">Company: [CORPORATE NAME]</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">Dear Sirs,</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">I, [FULL NAME], individual taxpayer&rsquo;s (CPF)
number [______], [POSITION OR TITLE], as representative of the company [CORPORATE NAME], enrolled in the registry of corporate taxpayers
(CNPJ) under number _________, in compliance with the <B>Policy on Related-Party Transactions and Conflicts of Interest </B>of Companhia
de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; Sabesp, <B>DECLARE, </B>under applicable penalties, that neither in
our company nor in any other company in which we have a partnership or that belongs to our corporate group, as administrator (executive
officer or Board member) or partner, <B>DO WE QUALIFY </B>as a <B>Related Party of Sabesp </B>in any of the situations defined therein.</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">Any change in the information above during the
contract execution period will be resubmitted to Sabesp, in writing, within 10 (ten) days from the date of the change.</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">I also declare awareness that, in case of identification
as a related party of Sabesp, the transaction must follow the criteria established in the Policy on Related-Party Transactions.</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">___________, ___________ __, ______</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">___________________________________</P>

<P STYLE="font: 10pt/120% Arial,sans-serif; margin: 0 0 7pt 21.3pt; text-align: justify">([Name and Signature of the Declarant])</P>

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

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<P></P>

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

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

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

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

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;August 27, 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;

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   <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 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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