COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP
For the period ended Mar 31, 2026. Filed May 8, 2026.
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Mar 31, 2026 · Filed May 8, 2026
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Contents
(b) Changes
| Individual | |||
|---|---|---|---|
| December 31, 2025 | Net Change | March 31, 2026 | |
| Deferred income tax assets | |||
| Provisions | 653,628 | 11,723 | 665,351 |
| Pension plan obligations – G1 | 125,200 | — | 125,200 |
| Donations of underlying assets on concession agreements | 40,764 | (676) | 40,088 |
| Allowance for doubtful accounts | 116,431 | (18,985) | 97,446 |
| Allowance for losses on other accounts receivable | 54,426 | — | 54,426 |
| Allowance for inventory losses | 121,591 | 8,286 | 129,877 |
| Allowance for losses on works and projects | 10,554 | (10,554) | — |
| Allowance for losses on write-off of assets | 46,790 | — | 46,790 |
| Performance Agreements | 81,143 | 496 | 81,639 |
| Present value adjustment (PVA) accounts receivable | 89,073 | (39,977) | 49,096 |
| Derivative financial instruments in the profit/loss | 204,190 | 210,915 | 415,105 |
| Deferred PIS/Cofins | 432,777 | 10,771 | 443,548 |
| Other | 91,657 | 12,465 | 104,122 |
| Off-set (*) | (2,068,224) | (184,464) | (2,252,688) |
| Total deferred tax asset | - | - | - |
| Deferred income tax liabilities | |||
| Temporary difference in the concession of intangible asset | (290,128) | 2,753 | (287,375) |
| Capitalization of borrowing costs | (526,275) | (17,627) | (543,902) |
| Profit on supply to government entities | (573,921) | (193) | (574,114) |
| Financial asset of the concession | (3,681,433) | (116,446) | (3,797,879) |
| Actuarial gain – G1 Plan | (91,262) | - | (91,262) |
| Construction margin | (35,113) | 683 | (34,430) |
| Off-set (*) | 2,068,224 | 184,464 | 2,252,688 |
| Total deferred tax liabilities | (3,129,908) | 53,634 | (3,076,274) |
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
| Consolidated | |||
|---|---|---|---|
| December 31, 2025 | Net Change | March 31, 2026 | |
| Deferred income tax assets | |||
| Provisions | 653,628 | 125,513 | 779,141 |
| Pension plan obligations – G1 | 125,200 | - | 125,200 |
| Donations of underlying assets on concession agreements | 40,764 | (676) | 40,088 |
| Allowance for doubtful accounts | 116,431 | (18,985) | 97,446 |
| Allowance for losses on other accounts receivable | 54,426 | - | 54,426 |
| Allowance for inventory losses | 121,591 | 8,286 | 129,877 |
| Allowance for losses on works and projects | 10,554 | (10,554) | - |
| Allowance for losses on write-off of assets | 46,790 | - | 46,790 |
| Performance Agreements | 81,143 | 496 | 81,639 |
| Present value adjustment (PVA) accounts receivable | 89,073 | (39,977) | 49,096 |
| Derivative financial instruments in the profit/loss | 204,190 | 210,915 | 415,105 |
| Deferred PIS/Cofins | 432,777 | 10,771 | 443,548 |
| Actuarial gain/loss – Comprehensive Income | - | 84,969 | 84,969 |
| Other | 91,657 | 12,465 | 104,122 |
| Off-set (*) | (2,068,224) | (341,710) | (2,409,934) |
| Total deferred tax asset | - | 41,513 | 41,513 |
| Deferred income tax liabilities | |||
| Temporary difference in the concession of intangible asset | (290,128) | 2,753 | (287,375) |
| Capitalization of borrowing costs | (526,275) | (17,627) | (543,902) |
| Profit on supply to government entities | (573,921) | (39,507) | (613,428) |
| Financial asset of the concession | (3,681,433) | (116,446) | (3,797,879) |
| Actuarial gain – G1 Plan | (91,262) | — | (91,262) |
| Construction margin | (35,133) | 683 | (34,430) |
| Annual Generation Revenue (Receita Anual de Geração – RAG) | - | (10,300) | (10,300) |
| Present value adjustment (PVA) investment property | - | (107,632) | (107,632) |
| Off-set (*) | 2,068,224 | 341,710 | 2,409,934 |
| Total deferred tax liabilities | (3,129,908) | 53,634 | (3,076,274) |
(*) Refers to the assets and liabilities offset in the determination of deferred tax. Historically, SABESP has recognized deferred tax liabilities, however, following the acquisition of EMAE and, consequently, the consolidation of its deferred tax asset, the Company presents the movements and offsets applied in order to reconcile deferred tax assets and deferred tax liabilities on an individual basis.
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
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