COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP

For the period ended Mar 31, 2026. Filed May 8, 2026.

About this filing

What a company based outside the US has published at home or sent to its shareholders. It is how many foreign companies share results and news between annual reports.

Mar 31, 2026 · Filed May 8, 2026

Use the contents to explore the available documents and sections.

SBS$4.81+5.5%Stored close · as of Nov 6, 2026

See the whole filing, with its images and exhibits

Contents

30 Operating segment information

The Company’s Management, composed of the Board of Directors and the Executive Board, has determined the operating segment used to make strategic decisions, such as sanitation services.

Since January 2026, following the acquisition of Empresa Metropolitana de Águas e Energia (“EMAE”), the Company has also begun operating in the planning, construction, operation, and maintenance of power generation systems, as well as in the commercialization of electric power. Due to the impracticability of determining the revenue for the period between the acquisition date and the reporting date of these financial information, only the revenue of the sanitation segment is presented below.

Companhia de Saneamento Básico do Estado de São Paulo – SABESP Notes to the Financial Statements for thePeriod ended March 31, 2026In thousands of reais, unless otherwise stated

	Individual
	March 31, 2026			March 31, 2025
	Sanitation (i)	Reconciliation to statement of profit or loss	Balance according to quarterly information	Sanitation (i)	Reconciliation to statement of profit or loss	Balance according to quarterly information
Gross operating revenue	6.739.003	3.632.709	10.371.712	6.329.839	2.587.970	8.917.809
Gross sales deductions	(417.152)	—	(417.152)	(501.788)	—	(501.788)
Net operating revenue	6.321.851	3.632.709	9.954.560	5.828.051	2.587.970	8.416.021
Selling, general and administrative expenses	(2.931.028)	(3.632.709)	(6.563.737)	(3.014.609)	(2.587.970)	(5.602.579)
Operating income before other operating expenses, net and equity accounting	3.390.824	—	3.390.824	2.813.442	—	2.813.442
Other operating income (expenses), net			(19.800)			18.123
Equity accounting			12.112			12.567
Financial income, net			(1.027.004)			(594.447)
Profit before income and social contribution taxes			2.356.132			2.249.685
Depreciation and amortization	(696.237)	—	(696.237)	(582.326)		(582.326)

	Consolidated
	March 31, 2026			March 31, 2025
	Sanitation (i)	Reconciliation to statement of profit or loss	Balance according to quarterly information	Sanitation (i)	Reconciliation to statement of profit or loss	Balance according to quarterly information
Gross operating revenue	6,749,091	3,633,311	10,382,402	6,339,411	2,588,996	8,928,407
Gross sales deductions	(417,560)	—	(417,560)	(502,207)	—	(502,207)
Net operating revenue	6,331,531	3,633,311	9,964,842	5,837,204	2,588,996	8,426,200
Selling, general and administrative expenses	(2,937,348)	(3,633,313)	(6,570,661)	(3,022,780)	(2,588,996)	(5,611,776)
Operating income before other operating expenses, net and equity accounting	3,394,183	(2)	3,394,181	2,814,424	—	2,814,424
Other operating income (expenses), net			(18,827)			18,124
Equity accounting			8,311			11,348
Financial income, net			(1,026,100)			(592,970)
Profit before income and social contribution taxes			2,357,565			2,250,926
Depreciation and amortization	(697,472)	—	(697,472)	(583,560)		(583,560)

(i) See Note 36 for further information on non-monetary items, except for depreciation and amortization, that affect segment results, as well as additional information on long-term assets.

Companhia de Saneamento Básico do Estado de São Paulo – SABESP Notes to the Financial Statements for thePeriod ended March 31, 2026In thousands of reais, unless otherwise stated

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.