Companhia de Saneamento do Paraná SANEPAR : 124 EGM Guide

GUIDE FOR THE SHAREHOLDERS'

ATTENDANCE AT THE 124TH

EXTRAORDINARY GENERAL MEETING OF COMPANHIA DE SANEAMENTO DO PARANÁ (SANEPAR)

SAPR3 (Common Share)

SAPR4 (Preferred Share)

SAPR11 (Units)

Table of contents
LETTER FROM THE MANAGEMENT	3
1.1. Shareholder attendance:	4
1.2. Attending Shareholder	4
1.3. Shareholders Represented by an Attorney-in-Fact	4
1.5. Remote Voting Form (BVD):	4
(i) Voting exercised through custody agents	5
(ii) Voting exercised through the bookkeeping agent	5
(iii) Voting directly to the Company	5
1.6. Forwarding of Representative Documents	6
EXHIBIT 1: INDIVIDUAL'S POWER OF ATTORNEY MODEL	11
EXHIBIT 2: LEGAL ENTITY'S POWER OF ATTORNEY MODEL	12

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LETTER FROM THE MANAGEMENT

Dear Shareholders,

This Guide for Shareholder's Attendance at the 124th Extraordinary General Meeting aims to facilitate and assist shareholders through voting and attendance at the General Meetings of Companhia de Saneamento do Paraná (SANEPAR), and is based on Corporate Governance practices.

The Guide was prepared bearing in mind the Company's values - Responsibility, Innovation, Capacity, Respect, Commitment, Professionalism, Transparency and Ethics - and aims to present information related to the Company's General Shareholders' Meeting, providing guidelines that help to understand the proposals for resolution, to guide, facilitate and encourage the shareholders' attendance at the Company's Meetings.

Your attendance is very important.

Regards,

Company's Management

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1. GUIDELINES FOR SHAREHOLDERS' ATTENDANCE

Information pertaining to the resolutions is available to shareholders on the Investor Relations website (http://ri.sanepar.com.br/), on the CVM website (www.cvm.gov.br)and at Rua Engenheiros Rebouças, 1376, Bairro Rebouças, Curitiba, State of Paraná, Zip Code (CEP) 80215-900, handled by Investor Relations Management - GRI/DFRI.

The Extraordinary General Meeting will be held in the official language of the country.

1.1. Shareholder attendance:

Shareholder attendance may be in person or through a duly appointed attorney-in-fact, or via the Remote Voting Form (BVD in Portuguese), with detailed guidelines on the documentation required for remote voting included in this guide.

1.2. Attending Shareholder

Shareholders that wish to attend the Shareholders' Meeting must check in, preferably, 30 minutes before the time scheduled in the Call Notice, with the following documents:

• Identity document (Identity Card (RG in Portuguese), Foreigner Identity Card (RNE in Portuguese), National Migration Registry Card (RNM), Driver's License (CNH in Portuguese), or officially recognized professional category card); and
  Evidence of status as a Company shareholder, issued by a depositary financial institution, by a custody agent, or by a shareholding interest position issued by Sanepar.

1.3. Shareholders Represented by an Attorney-in-Fact

Shareholders who are unable to attend and wish to attend in the Shareholders' Meeting may appoint an attorney-in-fact with powers to represent them.

As provided for in the Brazilian Corporations Act (Law No. 6,404, of 12/15/1976, paragraph 1 of article 126), shareholders may be represented at the shareholders' meeting by an attorney-in-factappointed less than one (1) year before, who is a shareholder, manager, or attorney of the company. in a publicly held company, the attorney-in-factmay also be a financial institution, and the investment fund manager will be responsible for representing the joint owners.

In this regard, the necessary documents are:

• Power of attorney with special powers for representation at Sanepar's General Meeting, with notarization of the grantor's (shareholder) signature, as provided for in Law 6,404/76 or by qualified digital signature - with digital certification issued by a Certifying Authority, this being the only accepted format for powers of attorney sent digitally.
• Bylaws or Articles of Association and the instrument for electing/appointing managers, if the grantor is a legal entity; and
• Evidence of ownership of shares issued by the Company, issued by the depositary and/or custodian institution, or shareholding position issued by Sanepar.
• Remote Voting Form duly completed and signed.

1.4. Foreign Shareholder Attending the Meeting

The foreign shareholder must present the same documents as the Brazilian shareholder, with the exception that the documents must be notarized, consularized and apostilled, and with a sworn translation, as the case may be, in compliance with Decree No. 8,660, of January 29, 2016.

1.5. Remote Voting Form (BVD in Portuguese):

In order to comply with the regulations regarding shareholders' attendance, Sanepar will adopt the remote voting system under the terms of CVM Resolution No. 81/2022, which regulated articles 121 and 127 of Law 6,404/1976, allowing its shareholders to send remote

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voting bulletins through their respective custody agents, bookkeeper, or directly to the Company, according to the following guidelines:

Shareholders who choose to exercise their remote voting rights may: (i) transmit the completion instructions to their respective custodians; or (ii) to the bookkeeping agent for the shares issued by the Company; or (iii) complete and send the Form directly to the Company, as per the guidelines below:

(i) Voting exercised through custody agents

Shareholders who choose to exercise their right to vote remotely through their respective Company custody agent must transmit their voting instructions in compliance with the rules determined by such agent, who will forward said voting ballots to B3's Central Depository. Shareholders must contact their respective custody agents to verify the procedures established by them for issuing voting instructions via form, as well as the documents and information required for this purpose.

(ii) Voting exercised through the bookkeeping agent

Shareholders who choose to exercise their right to vote remotely through their respective bookkeeping agent for shares issued by the Company must transmit their voting instructions observing the rules determined by the latter, who will forward said voting ballots to the Company. Shareholders must contact their respective bookkeeping agent for shares issued by the Company to verify the procedures they have established for issuing voting instructions via form, as well as the documents and information required for this purpose.

Institution contracted by the Company to provide securities bookkeeping services: Banco Bradesco S.A.

Cidade de Deus Unit - Prédio Amarelo, no number 06029-900 - Osasco - State of São Paulo

Service to shareholders:

Telephone: [phone]

Email:[e-mail]

1. Voting directly to the Company - Shareholders who choose to exercise their right to vote remotely may do so directly to the Company through the electronic address [e-mail], forwarding:

1. Remote voting form duly completed, initialed and signed; and
2. certified copy of the following documents:
3. 1. for individuals: - identity document with photo of the shareholder;
   2. for legal entities: - the latest, restated, bylaws or articles of association and corporate documents that evidence the legal representation of the shareholder; and - identity document with a photo of the legal representative;
   3. for investment funds: - latest restated regulations of the fund; - bylaws; and - identity document with a photo of the legal representative.

Alternatively, the shareholder may physically send it, as well as the relevant documents, to Sanepar's principal place of business, located at Rua Engenheiros Rebouças, 1376, Curitiba, State of Paraná, Zip Code (CEP) 80215-900, for the attention of Management Executive Secretariat/DP, observing the deadline.

When sending the form directly to the Company: If the Company finds that the form is not the latest version or if the form has not been correctly and fully completed, observing the questions pertinent to each type of action, or duly accompanied by the documents described in item (ii), the Form will be disregarded and the shareholder informed of the need for rectification through the email address "[e-mail]".

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