This amendment ("Amendment No. 1") to the Annual Report on Form 20-F of Companhia de Saneamento Básico do Estado de São Paulo-SABESP ("Sabesp") for the year ended December 31, 2024 filed on April 30, 2025 (the "Original Annual Report") is being filed solely to: (i) rectify the total estimated amount of claims described in Item 8.A related to our legal proceedings, and (ii) add legal proceeding No. 2263215-97.2021.8.26.0000 to the legal proceedings described in Item 8.A. Consolidated Financial Statements and Other Financial Information-Legal Proceedings-Civil Claims (including Customer and Supplier Claims).
This Amendment No. 1 rectifies the total estimated amount of claims described in Item 8.A related to our legal proceedings, from "R$167.7 billion (net of R$24.6 million in court deposits)", to "R$24.7 billion (net of R$167.7 million in court deposits)".
This Amendment No. 1 adds to the legal proceedings described in Item 8.A. Consolidated Financial Statements and Other Financial Information-Legal Proceedings-Civil Claims (including Customer and Supplier Claims):
| · | "Lawsuit No. 2263215-97.2021.8.26.0000 filed by Subcondominio Eldorado Business Tower ("Eldorado") (Main File No. 1011195-34.2020.8.26.0011): Eldorado is seeking declaratory relief, combined with a claim for restitution of undue payments, asserting its alleged right to revise the charging scheme applied to commercial users. The claim was dismissed by the court of first instance. Eldorado subsequently (i) filed an appeal seeking to overturn the judgment; and (ii) filed to initiate an Incident of Repetitive Demands (Incidente de Resolução de Demandas Repetitivas - IRDR), a procedural mechanism aimed at harmonizing case law on recurring legal issues. Eldorado's appeal was dismissed, and the decision became final (res judicata). The IRDR was accepted and was likewise resolved in our favor. In response, Eldorado filed a Special Appeal (to the Superior Court of Justice - STJ) and an Extraordinary Appeal (to the Supreme Federal Court - STF). Both of which are currently pending review before the Higher Courts as of the date of this Amendment No. 1. As of the date of this Amendment No. 1, the amount involved in the lawsuit cannot be reliably estimated. The risk of loss is currently assessed as possible." |
This Amendment No. 1 speaks as of the initial filing date of the Original Annual Report unless otherwise indicated. Other than as expressly set forth above, no part of the Original Annual Report is being amended. Accordingly, other than as discussed above, this Amendment No. 1 does not purport to amend, update or restate any other information or disclosure included in the Original Annual Report or reflect any events that have occurred after the initial filing date of the Original Annual Report. As a result, the Original Annual Report continues to speak as of April 30, 2024 or, to the extent applicable, such other date in respect of the Original Annual Report as may be indicated in the Original Annual Report.However, this Amendment No. 1 includes Exhibits 12.1, 12.2, 13.1 and 13.2, new certifications by Sabesp's Chief Executive Officer and Chief Financial Officer as required by Rule 12b-15.