<SEC-DOCUMENT>0001292814-25-001650.txt : 20250425
<SEC-HEADER>0001292814-25-001650.hdr.sgml : 20250425
<ACCEPTANCE-DATETIME>20250425163409
ACCESSION NUMBER:		0001292814-25-001650
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20250630
FILED AS OF DATE:		20250425
DATE AS OF CHANGE:		20250425

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
		EIN:				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:		25874694

	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>sbs20250424_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;April, 2025</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 STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: center"><B>CONTENT</B></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: center"><B>&nbsp;</B></P>

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  <TD STYLE="text-align: justify; width: 95%">1. Introduction, Purpose, and Coverage&#9;</TD>
  <TD STYLE="text-align: right; width: 5%">2</TD></TR>
</TABLE>


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<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 95%">2. Concepts&#9;</TD>
  <TD STYLE="text-align: right; width: 5%">2</TD></TR>
</TABLE>


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<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 95%">3. Principles&#9;</TD>
  <TD STYLE="text-align: right; width: 5%">2</TD></TR>
</TABLE>


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  <TD STYLE="text-align: justify; width: 95%">4. Guidelines&#9;</TD>
  <TD STYLE="text-align: right; width: 5%">2</TD></TR>
</TABLE>


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  <TD STYLE="text-align: justify; width: 95%">5. Disclosure&#9;</TD>
  <TD STYLE="text-align: right; width: 5%">4</TD></TR>
</TABLE>


<P STYLE="font: bold 11pt/15pt Calibri,sans-serif; margin: 6pt 0; text-align: justify">&nbsp;</P>

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  <TD STYLE="text-align: justify; width: 95%">Attachment I &#8211; Recovery of Erroneously Granted Compensation (Clawback Rule)</TD>
  <TD STYLE="text-align: right; width: 5%">5</TD></TR>
</TABLE>


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  <TD STYLE="text-align: justify; width: 95%">Attachment II &#8211; Definitions</TD>
  <TD STYLE="text-align: right; width: 5%">8</TD></TR>
</TABLE>


<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: justify"><B>&nbsp;</B></P>


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  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: bold 12pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><FONT STYLE="font-size: 11pt">1.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-size: 11pt">Introduction, Purpose, and Coverage</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

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<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 11pt">1.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The purpose of this Policy is to establish, with the support of the Eligibility
and Compensation Committee, the guidelines to be observed in establishing the compensation of Management and members of the Company&#8217;s
Committees and Fiscal Council, as well as the recovery, as outlined in <B>Attachment I</B>, of Erroneously Granted Compensation (clawback
rule) to an Executive Officer of the Company.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 11pt">1.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">This Policy was prepared under best market practices, the Bylaws, and applicable
regulations, including guidelines issued by the CVM, B3, SEC, and NYSE.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 11pt">1.3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Board of Directors shall decide omissions and any questions regarding
the provisions of this Policy. </FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: bold 12pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><FONT STYLE="font-size: 11pt">2.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Concepts</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">2.1.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Terms beginning with capital letters shall have the meanings assigned in <B>Attachment II</B>.</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 12pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Principles</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">3.1.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">The principles guiding this Policy are:</FONT></P>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

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<TD STYLE="width: 63.8pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 11pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">ensuring transparent and appropriate criteria for defining the compensation
of Management and members of the Company&#8217;s Committees and Fiscal Council;</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/13pt Arial,sans-serif; margin: 0 0 0 92.15pt; text-align: justify; text-indent: -28.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/13pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 63.8pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 11pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">adopting a compensation model aligned with best practices, governance, and
applicable regulations; </FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/13pt Arial,sans-serif; margin: 0 0 0 92.15pt; text-align: justify; text-indent: -28.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/13pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 63.8pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 11pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">ensuring compensation balance among different positions within the Company,
according to their function and level of responsibility, as well as regarding the labor market; and</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/13pt Arial,sans-serif; margin: 0 0 0 92.15pt; text-align: justify; text-indent: -28.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/13pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 63.8pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-size: 11pt">(d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">attracting, retaining, and encouraging qualified professionals while aligning
them with the interests of the Company and its shareholders as a whole. </FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 12pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Guidelines</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">4.1.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><U>General Guidelines</U></FONT></P>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.1.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The compensation of Management and Fiscal Council members must be recommended
by the Eligibility and Compensation Committee and reviewed by the Board of Directors, which will submit the proposed overall compensation
amount for approval at the General Meeting.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.1.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The compensation structure must be defined considering the principles and
objectives of this Policy, ensuring a balance between its components.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 3pt 11.25pt 0 71.3pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>


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    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.1.3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">There is no fixed criteria or predefined frequency for compensation adjustments,
which may be reviewed as necessary, considering competitiveness and best market practices. To this end, the Company may seek support from
specialized consulting firms.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 106.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.1.4.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Fixed compensation will be monthly paid, aiming to directly compensate for
services rendered, recognizing the responsibilities of the position and the professional&#8217;s experience. (&#8220;Fixed Compensation&#8221;).
</FONT></TD></TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.1.5.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The variable compensation aims to align professionals&#8217; performance
with the Company&#8217;s short- and long-term strategic objectives. Its calculation will follow defined criteria, which may be periodically
reviewed, preferably based on the achievement of individual and collective goals. The amount allocated will result from an objective and
subjective evaluation of the previously established goals, which will be periodically reviewed (&#8220;Variable Compensation&#8221;).</FONT></TD></TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.1.6.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The benefits granted to professionals must be compatible with market practices
and those of companies of similar size or within the same industry as the Company (&#8220;Benefits&#8221;).</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 106.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.1.7.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The overall compensation of Management and Fiscal Council members to be
annually submitted for resolution at the General Meeting shall correspond to the current fiscal year (i.e., from January to December).</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 106.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">4.1.8.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Board of Directors, with the support of the Eligibility and Compensation
Committee, may recommend the creation of a Policy and/or rules providing that, among other things, in cases of ethical, disciplinary,
compliance, or governance violations, there shall be loss of compensation payable to the Company&#8217;s executives, reducing in whole
or in part the amount of the Variable Compensation subject to deferral (Malus Clause).</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">4.2.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><U>Board of Directors</U></FONT></P>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="font-size: 11pt">4.2.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Board of Directors members are entitled to receive Fixed Compensation.
</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="font-size: 11pt">4.2.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Board of Directors members who also serve as Committee members may be
entitled to additional Fixed Compensation for their participation in one or more Committees.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">4.3.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><U>Fiscal Council</U></FONT></P>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="font-size: 11pt">4.3.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Fiscal Council members are entitled to receive Fixed Compensation.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="font-size: 11pt">4.3.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Compensation will be set by the General Meeting, and its payment is subject
to the member&#8217;s effective participation in at least
1 (one) monthly ordinary or extraordinary meeting, according to the annual meeting schedule approved by the body.</FONT></TD></TR></TABLE>


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    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="font-size: 11pt">4.3.3</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The failure of a member to attend the minimum required meetings shall result
in the loss of compensation for the specific month in which the non-compliance occurred, without prejudice to compensation for other periods
where such requirement was met. Justified absences may be subject to specific resolution by the Fiscal Council, which will analyze each
case individually regarding the maintenance or not of the right to the corresponding monthly compensation, in consultation with the Eligibility
and Compensation Committee.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">4.4.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><U>Committees</U></FONT></P>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="font-size: 11pt">4.4.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The compensation of the Committee members shall be recommended by the Eligibility
and Compensation Committee for resolution and approval by the Board of Directors. </FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 113.4pt; text-align: justify; text-indent: -42.5pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="font-size: 11pt">4.4.2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Committee members, regardless of their function within the respective body,
shall not be entitled to Variable Compensation or Benefits.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">4.5.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><U>Executive Board</U></FONT></P>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="font-size: 11pt">4.5.1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Subject to the provisions outlined in items 4.1.4 to 4.1.6, Executive Officers&#8217;
compensation shall consist of Fixed Compensation, short- and long-term Variable Compensation, and Benefits. </FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 12pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">5.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Disclosure</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 3pt 0 0 32.2pt; text-align: justify; text-indent: 3.25pt"><FONT STYLE="font-size: 11pt">5.1.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">This Policy shall be disclosed and made available for consultation under the applicable rules of
the capital market, including on Sabesp&#8217;s IR website, as well as in Sabesp&#8217;s Electronic Document Manager and the corporate
website.</FONT></P>

<P STYLE="font: 8pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 12pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">6.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Complements</FONT></TD></TR></TABLE>

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    <TD STYLE="width: 40%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 10pt/107% Arial,sans-serif; padding-right: 4.85pt; text-align: left"><FONT STYLE="font-size: 8pt; color: #7F7F7F; line-height: 107%">Referenced Attachments (Attachment Base) </FONT></TD>
    <TD STYLE="width: 32%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; font: 10pt/107% Arial,sans-serif; padding-right: 4.85pt; padding-left: 0.05pt; text-align: left"><FONT STYLE="font-size: 8pt; color: #7F7F7F; line-height: 107%">Referenced Documents </FONT></TD>
    <TD STYLE="width: 28%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; font: 10pt/107% Arial,sans-serif; padding-right: 4.85pt; padding-left: 0.05pt; text-align: left"><FONT STYLE="font-size: 8pt; color: #7F7F7F; line-height: 107%">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/107% Arial,sans-serif; padding-right: 4.85pt; text-align: left"><FONT STYLE="font-size: 8pt; line-height: 107%">--- </FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt/107% Arial,sans-serif; padding-right: 4.85pt; padding-left: 0.05pt; text-align: left"><FONT STYLE="font-size: 8pt; line-height: 107%">--- </FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt/107% Arial,sans-serif; padding-right: 4.85pt; padding-left: 0.05pt; text-align: left"><FONT STYLE="font-size: 8pt; line-height: 107%">--- </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/107% Arial,sans-serif; padding-right: 4.85pt; text-align: left"><FONT STYLE="font-size: 8pt; color: #7F7F7F; line-height: 107%">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: 4.85pt; padding-left: 5.35pt">
    <P STYLE="font: 8pt/107% Arial,sans-serif; margin: 0; text-align: left">Attachment I &#8211; Recovery of Erroneously Granted Compensation
    (Clawback Rule)</P>
    <P STYLE="font: 8pt/15pt Arial,sans-serif; margin: 0; text-align: left"><FONT STYLE="font-weight: normal">Attachment II &#8211; Definitions</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/107% Arial,sans-serif; margin: 3pt 11.25pt 0 32.2pt; text-align: left; text-indent: 0in">&nbsp;</P>


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    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 3pt 11.25pt 0 35.45pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 11pt/15pt Arial,sans-serif; margin: 0 55.5pt 0 42.55pt; text-align: center">Attachment I &#8211; Recovery of Erroneously
Granted Compensation (Clawback Rule)</P>

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

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11.5pt"><B>1.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Purpose. </FONT></B><FONT STYLE="font-size: 11pt">The purpose of this Attachment is to establish
the rules for the recovery of Erroneously Granted Compensation, under section 10D of The Exchange and Securities Act of 1934 (&#8220;<U>Exchange
Act</U>&#8221;), rule 10D-1 enacted under the Exchange Act, and section 303A.14 of the NYSE Listed Company Manual.</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt"><B>2.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Application.</FONT></B><FONT STYLE="font-size: 11pt"> The provisions of this Attachment apply to
any Variable Compensation Received by an Executive Officer on or after October 02, 2023<FONT STYLE="font-family: Arial,sans-serif"><SUP>[1]</SUP></FONT>,
as well as while the Company has securities listed and admitted for trading on the NYSE. </FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt"><B>3.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Triggering Event.</FONT></B><FONT STYLE="font-size: 11pt"> The Company shall promptly take the necessary
measures to try to recover the amount of any Erroneously Granted Remuneration Received by any Covered Executive Officer during the Applicable
Period when the Company is required to prepare an Accounting Restatement. The obligation to recover is not dependent on whether or when
the restated financial statements are presented. The Board of Directors shall determine the timing and method for recovery.</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt"><B>4.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Determination of Erroneously Granted Compensation. </FONT></B><FONT STYLE="font-size: 11pt">If the
Erroneously Granted Compensation was based, in whole or in part, on achieving a stock price or TSR, and it is not possible to determine
the amount of the Erroneously Granted Compensation directly through a mathematical recalculation based on the Accounting Restatement,
the Board of Directors must determine the amount of the Erroneously Granted Compensation based on a reasonable estimate of the effect
of the Accounting Restatement on the stock price or TSR on which the variable Compensation was Received.</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">4.1.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">The Board of Directors may, at its sole discretion and at the Company&#8217;s expense, hire consultants
and specialists to support any decision-making process outlined in this document.</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt"><B>5.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Notification to the Executive Officer. </FONT></B><FONT STYLE="font-size: 11pt">The Board of Directors
is responsible for:</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">determining, at its sole discretion, the amount of any Erroneously Granted
Compensation received by each Executive Officer;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">promptly notifying each Executive Officer of the amount of any Erroneously
Granted Compensation; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">requiring reimbursement, return, and/or loss of such Erroneously Granted
Compensation, as applicable.</FONT></TD></TR></TABLE>



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  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt"><B>6.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-size: 11pt">Recovery Methods. </FONT></B><FONT STYLE="font-size: 11pt">The Board of Directors shall have the
discretion to determine the appropriate means of recovering the Erroneously Granted Compensation based on the specific facts and circumstances,
including:</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">seeking full or partial reimbursement of any cash or share-based compensation
awards;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">canceling previous cash or share-based compensation awards, whether acquired
or not, paid or not;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">canceling or offsetting against any planned future cash or share-based compensation
awards;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">causing the waiver of any deferred compensation, subject to section 409A
of the Treasury Regulations enacted thereunder; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(e)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">using any other method authorized by applicable law or contract.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt"><B>7.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Exceptions to Recovery. </FONT></B><FONT STYLE="font-size: 11pt">Erroneously Granted Compensation
does not need to be recovered if the Board of Directors determines that the recovery would be impractical and one or more of the following
conditions apply:</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">the costs incurred in using a third party to assist in the enforcement of
the terms of this Attachment would exceed the amount to be recovered. Before concluding the impracticality of recovering an amount of
Erroneously Granted Compensation based on these costs, the Board of Directors must make a reasonable attempt to recover such Erroneously
Granted Compensation by documenting the attempt and submitting it to the NYSE;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">recovery would violate Brazilian law, provided that such law was adopted
before November 28, 2022. Before concluding that the recovery of any amount of Erroneously Granted Compensation would be unfeasible based
on the violation of Brazilian law, the Board of Directors must comply with the applicable opinion and disclosure requirements of rule
10D-1 enacted under the Exchange Act and the NYSE Listing Standards; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 11pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">recovery would likely cause a qualified plan under section 401(a) of the
Code to fail to meet the requirements of section 401(a)(13) of the Code or section 411(a) of the Code and the regulations enacted thereunder.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"><B>8.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>Prohibition to Indemnification. </B>Regardless of the terms of any
                                                                                                       indemnification policy, insurance policy, or any contractual agreement with any Covered Executive Officerstating otherwise, the
                                                                                                       Company shall not indemnify any Covered Executive Officersfor losses of any Erroneously Granted Compensation, including any payment
                                                                                                       or reimbursement of third-party insurance costs acquired by any Covered Executive Officers to finance potential recovery obligations
                                                                                                       under this Attachment.</FONT></TD></TR></TABLE>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt"><B>9.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Enforcement of the Clawback Rule. </FONT></B><FONT STYLE="font-size: 11pt">The enforcement of this
Attachment shall be determined by the Board of Directors, and any determinations made by said body shall be final and binding on all affected
individuals.</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt">9.1.</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">The Board of Directors is authorized to interpret the provisions of this Attachment and make all
necessary, appropriate, or advisable determinations for its implementation and for the Company&#8217;s compliance with the NYSE Listing
Standards, section 10D of the Exchange Act, rule 10D-1 enacted under the Exchange Act, and any other applicable law, regulation, rule,
or interpretation issued in connection with this Attachment.</FONT></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 11pt"><B>10.</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt">Other Recovery Rights. </FONT></B><FONT STYLE="font-size: 11pt">The provisions of this Attachment
are binding and enforceable against all Executive Officers and, to the extent required by applicable law or guidance from the SEC or NYSE,
their beneficiaries, heirs, executors, administrators, or other legal representatives. The Board of Directors intends for the provisions
of this Attachment to be enforced to the maximum extent required by applicable law. Any employment contract, equity award agreement, compensation
plan, or any other contract or agreement with an Executive Officer must include, as a condition for granting any benefits provided therein,
a commitment by the Executive Officer to comply with the terms of this Attachment. Any recovery right under this Attachment is in addition
to, and does not replace, any other remedies or recovery rights that may be available to the Company under applicable law, regulation,
or rule, or under the terms of any signed contract or Company policies.<BR STYLE="clear: both">
</FONT></P>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/15pt Arial,sans-serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt/15pt Arial,sans-serif; margin: 0; text-align: center">Attachment II &#8211; Definitions</P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR>
    <TD STYLE="width: 18%; border-bottom: gray 1pt dotted; border-right: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Management</B></FONT></TD>
    <TD STYLE="width: 82%; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Members of the Company&#8217;s Board of Directors and Executive Board.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>General Meeting</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Company&#8217;s General Shareholders' Meeting.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>B3</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">B3 S.A. &#8211; Brasil, Bolsa, Balc&atilde;o.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Benefits</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Has the meaning assigned in item 4.1.6 of the Policy.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Code</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">The Internal Revenue Code of 1986.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Committees</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">The Advisory committees to the Board of Directors, both statutory and non-statutory.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Company</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Fiscal Council</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">The Company&#8217;s Fiscal Council.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>CVM</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">Brazilian Securities and Exchange Commission.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Date on which the Company is required to prepare an Accounting Restatement</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">The earlier of (a) the date on which the Board of Directors concludes, or reasonably should have concluded, that the Company is required to prepare an Accounting Restatement, or (b) the date on which a court, regulator, or other legally authorized body requires the Company to prepare an Accounting Restatement; in both cases, regardless of whether or when any restated financial statements are filed with the SEC.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Executive Officer</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Statutory Executive Officer of the Company.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Covered Executive Officer</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Any Executive Officer of the Company who has worked or was working during the Applicable Period.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Executive Officer</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">Any current or former Executive Officer of the Company who has been appointed as a statutory Executive Officer under the Bylaws and any other individual who may be considered a Executive Officer, as defined in rule 10D-1 enacted under the Exchange Act and in the NYSE Listing Standards.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Executive Board</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">The Company&#8217;s statutory Executive Board.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Bylaws</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">The Company&#8217;s Bylaws.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Exchange Act</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">Has the meaning assigned in item 1 of Attachment I of the Policy.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Brazilian Corporation Law</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">Law 6,404, of December 15, 1976.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>NYSE Manual</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">The NYSE Listed Company Manual.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Financial Disclosure Measure</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">Any measure determined and presented under the accounting principles used in the preparation of the Company's financial statements. The stock price and TSR are also considered financial disclosure measures. The measure does not need to be reported in the Company's financial statements or included in an SEC filing to be considered a financial disclosure measure.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>NYSE</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">The New York Stock Exchange.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>NYSE Standards</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">The NYSE Listing Standards.</FONT></TD></TR>
  </TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 10pt Arial,sans-serif; text-align: justify"><IMG SRC="sbs202504246k_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 10pt Arial,sans-serif; padding-top: 1.5pt; padding-right: 150.55pt; padding-left: 151.05pt; text-align: center"><FONT STYLE="font-family: Verdana,sans-serif"><B>Organizational Instrument</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Type:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify">Institutional Policy</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Phase:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>In Force</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Title:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 7.1pt 0 5.4pt; text-align: justify"><B>COMPENSATION OF MANAGEMENT, FISCAL COUNCIL
    MEMBERS, AND MEMBERS OF STATUTORY AND NON-STATUTORY COMMITTEES</B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Number and Version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.8pt 0 0 5.4pt; text-align: justify"><B>PI0034 &ndash; V.6</B></P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Issuing Department:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">C</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Approved by:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">BOARD OF DIRECTORS</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of the 1<SUP>st</SUP> version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 35pt 0 35.45pt; text-align: center">10/29/2018</P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Validity of this version:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 32.25pt; text-align: justify">03/28/2025</P></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">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Related Areas (Coverage):</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">SABESP</P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana,sans-serif; margin: 1pt 0 0 5.4pt; text-align: justify; color: gray">Processes:</P>
    <P STYLE="font: 7pt Arial,sans-serif; margin: 2.3pt 0 0 5.4pt; text-align: justify">---</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Arial,sans-serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR>
    <TD STYLE="width: 18%; border-bottom: gray 1pt dotted; border-right: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Applicable Period</B></FONT></TD>
    <TD STYLE="width: 82%; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">The three full fiscal years of the Company immediately preceding the date on which the Company is required to prepare an Accounting Restatement, as well as any transition period (resulting from a change in the Company's fiscal year) within or immediately following the conclusion of those three fiscal years (except in cases where a transition period of at least nine months counts as a full fiscal year).</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Policy</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">This compensation policy for Management and members of the Company&#8217;s Fiscal Council and Committees.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Received or Receipt</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">Regarding the Variable Compensation, the actual or presumed receipt, and the Variable Compensation shall be considered received in the Company&#8217;s fiscal period during which the financial disclosure measure specified in the grant of Variable Compensation is achieved, even if the payment or grant of Variable Compensation to the Executive Officer occurs after the end of that period. Any compensation granted, obtained, or acquired based, in whole or in part, on achieving a financial disclosure measure.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Erroneously Granted Compensation</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">The difference, if any, between the Variable Compensation that was Received by a Covered Executive Officer and the amount of Variable Compensation that would have been Received if the compensation had been determined based on the restated values (determined without considering any taxes paid or withheld regarding the Variable Compensation).</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Fixed Compensation</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Has the meaning assigned in item 4.1.3 of the Policy.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Variable Compensation</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Has the meaning assigned in item 4.1.4 of the Policy and, for the purposes of Attachment I, any compensation granted, obtained, or acquired based, in whole or in part, on achieving a financial disclosure measure.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>Accounting Restatement</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 11pt">A restatement of the Company's financial statements due to a material non-compliance with any financial disclosure requirement under securities laws, including any Accounting Restatement necessary to correct a material error in previously issued financial statements, or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>SEC</B></FONT></TD>
    <TD STYLE="border-bottom: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">The Securities and Exchange Commission.</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: gray 1pt dotted; padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt"><B>TSR</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; line-height: 15pt; font-family: Arial,sans-serif; text-align: left"><FONT STYLE="font-size: 11pt">Total shareholder return.</FONT></TD></TR>
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<P STYLE="font: 11pt/15pt Arial,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>



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

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

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

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

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;April 24, 2025</FONT></DIV>

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

<DIV align=center>

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

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

<TR>

   <TD height=16></TD>

   <TD height=16></TD>

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

<TR>

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

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

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

</TD>

   <TD></TD></TR>

<TR>

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

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

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Name: Daniel Szlak </FONT></DIV>

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

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

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

<P>&nbsp;</P>

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

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

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

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