STOCK TITAN

Sabesp (SBS) officer exercises 10,181 RSUs and withholds 2,800 shares for tax

(Neutral)
(Neutral)
Form Type
4

Rhea-AI Filing Summary

COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP Customer & Technology Officer Maciel Maia Denis reported routine equity compensation activity. He exercised 10,181 Restricted Stock Units into Common Shares and, in a related step, 2,800 Common Shares were disposed of to satisfy tax obligations at a price of $6.69 per share. After these transactions, he directly holds 7,381 Common Shares and 30,533 remaining Restricted Stock Units from a 40,715-unit grant awarded on April 29, 2025, which vests in four equal annual installments.

Positive

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Negative

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Insider Maciel Maia Denis
Role Customer & Technology Officer
Type Security Shares Price Value
Exercise Restricted Stock Units 10,181 $0.00 $0.00
Exercise Common Shares 10,181 $0.00 $0.00
Exercise Price or Tax Liability Common Shares 2,800 $6.69 $19K
Holdings After Transaction: Restricted Stock Units — 30,533 shares (Direct); Common Shares — 7,381 shares (Direct)
Footnotes (1)
  1. F1. On April 29, 2025, the reporting person was granted an aggregate of 40,715 restricted stock units ("RSUs"), vesting 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. Each RSU represents the contingent right to receive one Common Share of the Issuer upon vesting.
RSUs exercised 10,181 shares Restricted Stock Units converted into Common Shares on May 1, 2026
Shares withheld for tax 2,800 shares Common Shares disposed of in tax-withholding transaction at $6.69 per share
Tax withholding price $6.69 per share Price applied to 2,800 Common Shares used to satisfy tax liability
Common Shares after transaction 7,381 shares Direct Common Share holdings following the May 1, 2026 transactions
Remaining RSUs 30,533 units Restricted Stock Units remaining after one vesting installment
Original RSU grant 40,715 units RSUs granted on April 29, 2025, vesting pro rata over four years
Restricted Stock Units financial
"the reporting person was granted an aggregate of 40,715 restricted stock units ("RSUs"), vesting pro rata"
Restricted stock units are a type of company reward where employees are promised shares of stock, but they only fully own these shares after meeting certain conditions, like staying with the company for a set time. They matter because they can become valuable assets and are often used to motivate employees to help the company succeed.
tax-withholding disposition financial
"transaction_action": "tax-withholding disposition""
A tax-withholding disposition is an event or transaction—such as selling or transferring securities, exercising options, or receiving compensation—that triggers a requirement to hold back part of the payment and remit it to tax authorities. It matters to investors because it reduces the cash they receive immediately and can change the timing and amount of taxable income, like a cashier taking a portion of your sale proceeds to pay taxes before you get the rest.
derivative security financial
"transaction_code_description": "Exercise or conversion of derivative security""
A derivative security is a financial contract whose value comes from the price or performance of something else, such as a stock, bond, commodity, or market index. For investors it acts like an insurance policy or a wager: it can be used to protect against losses, lock in prices, or amplify gains and losses, so it can change a portfolio’s risk and potential return without owning the underlying asset directly.
vesting pro rata financial
"40,715 restricted stock units ("RSUs"), vesting pro rata on each of May 1, 2026, May 1, 2027, May 1, 2028 and May 1, 2029"
contingent right financial
"Each RSU represents the contingent right to receive one Common Share of the Issuer upon vesting."

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FAQ

What insider transactions did Sabesp (SBS) officer Maciel Maia Denis report?

Maciel Maia Denis reported exercising 10,181 Restricted Stock Units into Common Shares and disposing of 2,800 shares to cover tax obligations. These are routine compensation and tax-withholding transactions rather than open-market buying or selling of Sabesp stock.

How many Sabesp (SBS) shares does Maciel Maia Denis hold after this Form 4?

After the reported transactions, Maciel Maia Denis directly holds 7,381 Common Shares of Sabesp. He also retains 30,533 Restricted Stock Units, which represent additional potential Common Shares that may be delivered to him as they vest over future years.

Was the Sabesp (SBS) insider transaction a market sale of shares?

The filing shows no open-market sale. Instead, 2,800 Sabesp Common Shares were disposed of as a tax-withholding transaction linked to the vesting and exercise of Restricted Stock Units, a standard mechanism to satisfy income tax liabilities on equity compensation.

How many Restricted Stock Units were originally granted to the Sabesp (SBS) officer?

On April 29, 2025, Maciel Maia Denis was granted 40,715 Restricted Stock Units. These RSUs vest in four equal annual installments on May 1, 2026, 2027, 2028, and 2029, assuming he continues serving as an officer of Sabesp during that period.

What portion of Maciel Maia Denis’s Sabesp (SBS) RSUs vested in this transaction?

The transaction reflects 10,181 Restricted Stock Units vesting and converting into Common Shares, representing roughly one-quarter of the 40,715-unit grant. This aligns with the pro rata annual vesting schedule disclosed for May 1 in each of four consecutive years.

Does this Sabesp (SBS) Form 4 indicate any remaining RSU balance for the officer?

Yes. Following the May 1, 2026 vesting event, the Form 4 shows 30,533 Restricted Stock Units remaining. These units continue to represent a contingent right to receive one Sabesp Common Share per unit as they vest in future years.
SEC Form 4
FORM 4UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940
OMB APPROVAL
OMB Number:3235-0287
Estimated average burden
hours per response:0.5
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.
1. Name and Address of Reporting Person*
Maciel Maia Denis

(Last)(First)(Middle)
300 COSTA CARVALHO STREET

(Street)
SAO PAULO05429-900

(City)(State)(Zip)

BRAZIL

(Country)
2. Issuer Name and Ticker or Trading Symbol
COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP [ SBSP3 ]
5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
Director10% Owner
XOfficer (give title below)Other (specify below)
Customer & Technology Officer
2a. Foreign Trading Symbol
[SBS]
3. Date of Earliest Transaction (Month/Day/Year)
05/01/2026
6. Individual or Joint/Group Filing (Check Applicable Line)
XForm filed by One Reporting Person
Form filed by More than One Reporting Person
4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year)2A. Deemed Execution Date, if any (Month/Day/Year)3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeVAmount(A) or (D)Price
Common Shares05/01/2026M10,181A(1)10,181D
Common Shares05/01/2026F2,800D$6.697,381D
Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3) 2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year)3A. Deemed Execution Date, if any (Month/Day/Year)4. Transaction Code (Instr. 8) 5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 6. Date Exercisable and Expiration Date (Month/Day/Year)7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4) 8. Price of Derivative Security (Instr. 5) 9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4) 10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 11. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeV(A)(D)Date ExercisableExpiration DateTitleAmount or Number of Shares
Restricted Stock Units(1)05/01/2026M10,181 (1) (1)Common Shares10,181$030,533D
Explanation of Responses:
1. On April 29, 2025, the reporting person was granted an aggregate of 40,715 restricted stock units ("RSUs"), vesting 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. Each RSU represents the contingent right to receive one Common Share of the Issuer upon vesting.
Remarks:
All amounts reported in this Form 4 reflect certain recent events exempt from reporting under Section 16(a), namely (i) the receipt of rights to receive dividend equivalents (the accrual of which in this Form 4 upon vesting of the RSUs); (ii) the capital increase that occurred in March 2026; and (iii) the stock split approved by the Issuer's shareholders in April 2026. 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.
/s/ Beatriz Caroline de Sousa Daher, as attorney-in-fact for Denis Maciel Maia05/15/2026
** Signature of Reporting PersonDate
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 4 (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 4: SEC 1474 (03-26)