Indicate by check mark whether the registrant by furnishing the
information contained in this Form is also thereby furnishing the
information to the Commission pursuant to Rule 12g3-2(b) under
the Securities Exchange Act of 1934.

Yes ______ No ___X___

Companhia de Saneamento Básico do Estado de São Paulo CEO’s Office R. Costa Carvalho, 300 – Pinheiros – CEP 05429-900 – São Paulo - SP Phone: (11) 3388-8000 www.sabesp.com.br

COMPANHIA DE SANEAMENTO BÁSICO DO ESTADO DE SÃO PAULO - SABESP

Corporate Taxpayer’s ID (CNPJ): 43.776.517/0001-80

Company Registry (NIRE): 35.3000.1683-1

EXTRACT FROM THE MINUTES OF THE 1001^st BOARD OF DIRECTORS' MEETING

On December 21, 2023, at 9:00 a.m., the undersigned members of the Company’s Board of Directors listed below met at the call of the Chair of the Board of Directors, Karla Bertocco Trindade, on an extraordinary basis, via video conferencing, according to the main section and paragraph 6 of article 13 of the Bylaws of Companhia de Saneamento Básico do Estado de São Paulo – SABESP (“Company”), located at Rua Costa Carvalho, no. 300, Pinheiros, in the city and state of São Paulo, to resolve on the agenda below. The absence of the Board Member Inês Maria dos Santos Coimbra de Almeida Prado was recorded.

(...)

Then, the Chair offered the floor to the Chief Financial Officer and Investor Relations Officer, Catia Cristina Teixeira Pereira, and the Finance Superintendent, Bruno Barreto Guimarães, who, accompanied by the Manager of the Financial Risk Management Department, Rafael Amarante Diniz, presented item 2 on the agenda, “Approval of the Institutional Policy of Financial Risk Management and the 2023/2024 Derivatives Transaction Program” (time: 25’), based on the Executive Board Resolution 0347/2023, of 11/07/2023, Executive Summary FF 002/2023, of 11/01/2023, the minutes of the Institutional Policy and respective attachments, the 2023/2024 Derivatives Transaction Program, and the PowerPoint presentation, all of which made available on the meeting’s electronic platform. After the matter was discussed and the questions answered, the Board of Directors recommended that the Policy and the Program be annually reviewed, and the Program be quarterly monitored by the Audit Committee and semi-annually by the Board of Directors. Then, the matter was voted, based on item I of article 14 of the Company’s Bylaws, and version 1 of the Institutional Policy of Financial Risk Management (PI0038) and the 2023/2024 Derivatives Transaction Program were unanimously approved.

(...)

Minutes signed by the attending Board of Directors members: Karla Bertocco Trindade, Anderson Márcio de Oliveira, André Gustavo Salcedo Teixeira Mendes, Antonio Julio Castiglioni Neto, Eduardo Person Pardini, Karolina Fonsêca Lima, Marcelo Munhoz Auricchio, Mario Engler Pinto Junior, Nerylson Lima da Silva, and Ronaldo Coppa.

This is a free English translation of the excerpt of the minutes drawn up in the book of Minutes of the Board of Directors’ Meetings.

São Paulo, December 28, 2023.