SABESP (NYSE: SBS) CFO Daniel Szlak reports initial RSU awards and vesting

Rhea-AI Filing Summary

COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP Chief Financial Officer Daniel Szlak filed an initial ownership report showing his equity-based compensation in restricted stock units (RSUs). Each RSU represents the right to receive one common share.

The filing lists two RSU grants. One grant covers 8,086 underlying common shares from awards granted on April 29, 2025, vesting in equal parts on May 1 of 2026, 2027, 2028 and 2029, subject to continued service. A second grant covers 7,830 underlying common shares from awards granted on December 19, 2025, vesting in equal parts on January 1 of 2027, 2028, 2029 and 2030, also subject to continued service as an officer.

SEC Form 3

FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person^*

Szlak Daniel

(Last) (First) (Middle)

300 COSTA CARVALHO STREET

(Street)

SAO PAULO 05429-900

(City) (State) (Zip)

BRAZIL

(Country)

2. Date of Event Requiring Statement (Month/Day/Year)
03/18/2026

3. Issuer Name and Ticker or Trading Symbol
COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP [ SBSP3 ]

3a. Foreign Trading Symbol

5. If Amendment, Date of Original Filed (Month/Day/Year)

4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director		10% Owner
X	Officer (give title below)		Other (specify below)
	Chief Financial Officer

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Restricted Stock Units	(2)	(2)	Common Shares	8,086	(1)	D
Restricted Stock Units	(3)	(3)	Common Shares	7,830	(1)	D

Explanation of Responses:

1. Each restricted stock unit ("RSU") represents the contingent right to receive one Common Share.

2. Represents RSUs granted on April 29, 2025, which will vest pro rata on each of May 1, 2026, May 1, 2027, May 1, 2028 and May 1, 2029, subject to continued service as an officer of the issuer.

3. Represents RSUs granted on December 19, 2025, which will vest pro rata on each of January 1, 2027, January 1, 2028, January 1, 2029 and January 1, 2030, subject to continued service as an officer of the issuer.

Remarks:

Due to the issuer's status as a foreign private issuer pursuant to Rule 3a12-3(b) under the Securities Exchange Act of 1934 (the "Act"), the reporting person's transactions in the issuer's equity securities are exempt from Sections 16(b) and 16(c) of the Act. Exhibit 24 - Power of Attorney.

	/s/ Beatriz Caroline de Sousa Daher, as attorney-in-fact for Daniel Szlak	03/18/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 3: SEC 1473 (03-26)

FAQ

What does the SABESP (SBS) Form 3 filing by CFO Daniel Szlak show?

The Form 3 shows CFO Daniel Szlak’s initial holdings in SABESP restricted stock units. It reports two RSU grants tied to common shares, with specific grant dates and multi-year vesting schedules contingent on his continued service as an officer.

How many SABESP shares underlie Daniel Szlak’s reported RSU awards?

The filing reports RSUs tied to 8,086 underlying common shares from an April 29, 2025 grant and 7,830 underlying common shares from a December 19, 2025 grant. Each restricted stock unit represents the contingent right to receive one SABESP common share at vesting.

When do Daniel Szlak’s April 29, 2025 SABESP RSUs vest?

Those RSUs vest in four equal installments on May 1 of 2026, 2027, 2028 and 2029. Vesting is subject to his continued service as an officer, meaning he must remain in his role through each vesting date to receive the related common shares.

What is the vesting schedule for Szlak’s December 19, 2025 SABESP RSU grant?

The December 19, 2025 RSUs vest pro rata on January 1 of 2027, 2028, 2029 and 2030. Each vesting date delivers a portion of the 7,830 underlying common shares, provided Szlak continues serving as an officer through the applicable vesting date.

Do the reported SABESP RSUs give Daniel Szlak immediate common shares?

No, the RSUs represent a contingent right to receive one common share per unit in the future. Shares are delivered only as the awards vest on the scheduled dates, and vesting requires Szlak’s continued service as an officer of SABESP.

Does the SABESP Form 3 indicate any buy or sell transactions by Daniel Szlak?

The Form 3 does not report any buy or sell transactions. It is an initial statement listing outstanding restricted stock unit awards and their terms, rather than documenting open-market purchases, sales, or option exercises by the SABESP Chief Financial Officer.