Companhia de Saneamento Básico do Estado de São Paulo (SABESP) has agreed to acquire 100% of Oceania Fundo de Investimento em Ações for R$171,637,858.05, with the payment set for March 13, 2026, reflecting a share price of R$50.38 for EMAE. This follows earlier disclosures from October 2025 and January 2026.