{"filing":{"accession_number":"0001292814-26-004962","cik":"0001170858","ticker":"SBS","company_name":"COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP","form":"6-K","filing_date":"2026-10-21","report_date":"2026-12-31","primary_document":"sbs20261021_6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1170858/000129281426004962/sbs20261021_6k.htm"},"events":[{"id":36634,"run_id":33776,"accession_number":"0001292814-26-004962","anchor_item_number":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"This 6-K discloses the completion and consummation of a merger of shares whereby SABESP acquires all shares of EMAE (Empresa Metropolitana de Águas e Energia S.A.) in a stock-for-stock transaction at an exchange ratio of 1.31950000000 SABESP shares per EMAE share. The filing confirms the end of the withdrawal right period (October 19, 2026) with no dissenting shareholders, and sets October 27, 2026 as the date EMAE shareholders will receive SABESP shares and EMAE's shares will cease trading on B3. This is a material acquisition/change of control transaction that materially affects the registrant's capital structure and operations.","company_name":"COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP","ticker":"SBS","filing_date":"2026-10-21","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":41107,"accession_number":"0001292814-26-004962","item_number":null,"item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This 6-K discloses the completion and consummation of a merger of shares whereby SABESP acquires all shares of EMAE (Empresa Metropolitana de Águas e Energia S.A.) in a stock-for-stock transaction at an exchange ratio of 1.31950000000 SABESP shares per EMAE share. The filing confirms the end of the withdrawal right period (October 19, 2026) with no dissenting shareholders, and sets October 27, 2026 as the date EMAE shareholders will receive SABESP shares and EMAE's shares will cease trading on B3. This is a material acquisition/change of control transaction that materially affects the registrant's capital structure and operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-10-21T12:43:40.682686+00:00","company_name":"COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP","ticker":"SBS","filing_date":"2026-10-21"}]}