Companhia de Saneamento Básico do Estado de São Paulo - SABESP (SBS) Balance Sheet: Assets & Liabilities

Companhia de Saneamento Básico do Estado de São Paulo - SABESP (SBS) Balance Sheet

As of Dec 31, 2025 (end of fiscal 2025), Companhia de Saneamento Básico do Estado de São Paulo - SABESP reported total assets of BRL 104.20B and total liabilities of BRL 61.80B. Shareholders' equity was BRL 42.40B, up 14.8% from BRL 36.93B a year earlier. Total debt stood at BRL 40.01B against BRL 12.37B in cash and short-term investments, a net debt position of BRL 27.64B. That puts debt-to-equity at 0.94, compared with 0.68 a year earlier.

Companhia de Saneamento Básico do Estado de São Paulo - SABESP Balance Sheet Analysis

Values in billions BRL

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Companhia de Saneamento Básico do Estado de São Paulo - SABESP (SBS) - Annual data in billions BRL
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Current Assets
Cash and Cash Equivalents	4.66	1.68	0.84	1.87	0.72	0.40	0.57	3.03	2.28
Short-Term Investments	7.71	3.70	2.43	1.68	2.43	3.41	0.00	0.00	0.00
Cash & Short-Term Investments	12.37	5.38	3.27	3.55	5.58	3.81	0.57	3.03	2.28
Accounts Receivable	4.41	3.89	4.34	3.06	2.70	2.39	0.63	2.48	2.19
Inventory	0.02	0.01	0.09	0.12	0.11	0.10	0.02	0.07	0.09
Other Current Assets	1.47	1.00	0.09	0.35	0.46	0.13	0.00	0.03	0.02
Total Current Assets	18.56	10.61	7.78	7.28	6.50	6.44	1.22	5.60	4.57
Non-Current Assets
Property, Plant & Equipment (Net)	0.89	0.56	0.59	0.34	0.29	0.27	0.08	0.27	0.26
Long-Term Investments	0.30	1.03	0.16	0.16	0.17	0.06	0.32	0.04	0.04
Intangible Assets	83.18	67.25	43.89	47.93	36.50	34.41	8.04	29.01	33.47
Other Non-Current Assets	85.65	70.36	8.94	49.92	56.40	0.34	1.90	0.20	0.19
Total Non-Current Assets	87.67	70.36	53.69	49.92	46.66	43.98	10.33	37.96	34.97
Total Assets	104.20	80.97	61.47	57.21	53.17	50.42	11.55	43.57	39.55
Current Liabilities
Accounts Payable	5.17	2.21	0.46	1.15	0.24	0.26	0.09	0.47	0.34
Short-Term Debt	4.96	2.93	2.62	2.25	1.72	3.03	0.70	2.10	1.75
Current Portion of Long-Term Debt	5.09	3.13	2.62	2.25	1.83	-	-	-	-
Accrued Liabilities	1.32	1.88	1.32	0.79	0.68	-	-	-	-
Deferred Revenue	0.00	0.00	0.02	0.13	0.08	2.12	0.00	0.20	2.39
Other Current Liabilities	4.97	4.76	5.11	2.47	2.34	0.21	0.74	2.63	2.50
Total Current Liabilities	16.55	11.97	8.41	6.66	5.09	5.90	1.60	5.40	4.77
Non-Current Liabilities
Long-Term Debt	35.05	22.12	16.92	16.71	15.89	14.22	2.58	11.05	10.35
Deferred Tax Liabilities	5.20	3.78	0.16	0.19	0.44	0.00	0.11	0.26	0.04
Other Non-Current Liabilities	55.45	42.01	6.11	29.72	30.10	7.50	1.85	7.57	6.91
Total Non-Current Liabilities	90.50	64.13	23.21	46.43	46.41	21.72	4.57	18.61	17.26
Total Liabilities	61.80	44.04	31.61	29.87	28.23	27.62	6.17	24.01	22.03
Stockholders' Equity
Common Stock	21.21	15.00	15.00	15.00	15.00	15.00	3.73	15.00	10.00
Retained Earnings	21.52	21.65	14.71	12.16	9.89	8.19	0.00	5.10	8.05
Accumulated Other Comprehensive Income	0.12	0.28	14.86	0.18	0.05	7.79	1.65	4.55	7.51
Treasury Stock	0.48	-	-	-	-	-	-	-	-
Additional Paid-in Capital	-0.48	0.00	-14.71	-0.08	-9.89	-8.19	0.00	0.00	0.00
Shares Outstanding	3.51	3.52	3.52	3.52	0.70	-	-	-	-
Total Stockholders' Equity	42.40	36.93	29.86	27.33	24.93	22.79	5.38	19.55	17.51
Total Liabilities & Equity	106.22	80.97	61.47	57.21	53.17	50.42	11.55	43.57	39.55

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Companhia de Saneamento Básico do Estado de São Paulo - SABESP Balance Sheet

How much debt does Companhia de Saneamento Básico do Estado de São Paulo - SABESP have?

Companhia de Saneamento Básico do Estado de São Paulo - SABESP had total debt of BRL 40.01B as of Dec 31, 2025, against BRL 12.37B in cash and short-term investments. Its debt-to-equity ratio was 0.94. Total debt was BRL 25.05B a year earlier.

What are Companhia de Saneamento Básico do Estado de São Paulo - SABESP's total assets?

Companhia de Saneamento Básico do Estado de São Paulo - SABESP reported total assets of BRL 104.20B as of Dec 31, 2025, up 28.7% from BRL 80.97B a year earlier. Total liabilities were BRL 61.80B.

What is Companhia de Saneamento Básico do Estado de São Paulo - SABESP's shareholders' equity?

Companhia de Saneamento Básico do Estado de São Paulo - SABESP's shareholders' equity was BRL 42.40B as of Dec 31, 2025, or about BRL 12.09 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition