Financial Statements: ITR/DFP 4Q21

(Convenience translation into English from the original previously issued in Portuguese)

COMPANHIA DE SANEAMENTO DO PARANÁ - SANEPAR

Auditor's review report

Quartely Information

For the quarter ended September 30, 2021

PST/FERS/LFCT/VGG/ABRD/MNP

5624i/21

COMPANHIA DE SANEAMENTO DO PARANÁ - SANEPAR

Quartely Information

For the quarter ended at September 30, 2021

Content

Balance sheet

Statements of income

Statements of comprehensive income

Statements of cash flows - indirect method

Statements of changes in equity

Statements of added value - additional information

Management report

Notes to the Quarterly Information

Auditor's review report on the quarterly information

Statements

2

Quarterly Information - 09/30/2021 - CIA SANEAMENTO DO PARANA - SANEPAR

Individual financial statements/ statements of financial position - assets
(In thousands of Brazilian reais)
Code of		Current quarter	Prior year
Account	Account description	09/30/2021	12/31/2020
1	Total Assets	14,325,353	13,190,858
1.01	Current assets	2,105,882	1,756,277
1.01.01	Cash and cash equivalents	1,070,842	874,323
1.01.01.01	Cash and banks	38,105	5,127
1.01.01.02	Financial investments	1,032,737	869,196
1.01.03	Accounts receivable	919,472	779,404
1.01.03.01	Trade accounts receivable	919,472	779,404
1.01.04	Inventories	52,461	53,857
1.01.06	Recoverable taxes	102	6,810
1.01.06.01	Current recoverable taxes	102	6,810
1.01.08	Other current assets	63,005	41,883
1.01.08.03	Others	63,005	41,883
1.01.08.03.01	Restricted deposits	14,191	4,661
1.01.08.03.02	Derivative financial instruments	11,456	9,476
1.01.08.03.03	Other accounts receivable	37,358	27,746
1.02	Noncurrent assets	12,219,471	11,434,581
1.02.01	Long-term assets	3,671,387	3,224,909
1.02.01.04	Accounts receivable	41,847	20,199
1.02.01.04.01	Trade accounts receivable	41,847	20,199
1.02.01.07	Deferred taxes	681,863	656,495
1.02.01.07.01	Deferred Income and Social Contribution Taxes	681,863	656,495
1.02.01.10	Other noncurrent assets	2,947,677	2,548,215
1.02.01.10.03	Restricted deposits	58,209	56,953
1.02.01.10.06	Court deposits	381,134	320,475
1.02.01.10.07	Contractual financial assets	576,198	490,082
1.02.01.10.08	Contract of asset	1,887,640	1,634,802
1.02.01.10.09	Other receivables	44,496	45,903
1.02.02	Investments	3,031	2,352
1.02.02.01	Shareholdings	3,031	2,352
1.02.02.01.03	Joint Ventures	3,031	2,352
1.02.03	Fixed assets	290,385	286,007
1.02.03.01	Fixed assets in operation	216,543	224,351
1.02.03.02	Rigth-of-use assets	73,842	61,656
1.02.04	Intangible assets	8,254,668	7,921,313
1.02.04.01	Intangible assets	8,254,668	7,921,313
1.02.04.01.01	Concession contracts	8,071,474	7,734,663
1.02.04.01.02	Rigth-of-use assets	183,194	186,650

3

Quarterly Information - 09/30/2021 - CIA SANEAMENTO DO PARANA - SANEPAR

Individual financial statements/ statements of financial position - liabilities
(In thousands of Brazilian reais)
Code of	Account description	Current quarter	Prior year
Account		09/30/2021	12/31/2020
2	Total Liabilities	14,325,353	13,190,858
2.01	Current liabilities	1,358,276	1,448,859
2.01.01	Payroll and social charges	86,483	181,369
2.01.01.02	Labor liabilities	86,483	181,369
2.01.02	Trade accounts payable	259,493	209,428
2.01.02.01	Trade accounts payable - domestic	259,493	209,428
2.01.03	Tax liabilities	95,215	72,691
2.01.03.01	Federal Taxes	92,255	70,190
2.01.03.01.01	Income tax and social contribution	51,033	0
2.01.03.01.02	Other Federal Taxes	41,222	70,190
2.01.03.03	Municipal Taxes	2,960	2,501
2.01.04	Loans and financing	416,376	521,505
2.01.04.01	Loans and financing	233,968	275,978
2.01.04.01.01	Domestic currency	233,929	275,978
2.01.04.01.01	Foreign currency	39	0
2.01.04.02	Debentures	108,207	191,146
2.01.04.03	Financing from finance lease	74,201	54,381
2.01.05	Other liabilities	244,104	298,226
2.01.05.02	Others	244,104	298,226
2.01.05.02.01	Dividends and interest on equity capital payable	136,329	206,236
2.01.05.02.05	Collaterals and contractual retentions	2,266	2,307
2.01.05.02.07	Unearned revenue	1,750	4,200
2.01.05.02.08	Derivative financial instruments	10,476	8,184
2.01.05.02.09	Other accounts payable	93,283	77,299
2.01.06	Provisions	256,605	165,640
2.01.06.02	Other provisions	256,605	165,640
2.01.06.02.04	Provisions for pension plan and health insurance	81,034	78,090
2.01.06.02.05	Labor provisions	175,571	87,550
2.02	Noncurrent liabilities	5,389,433	4,798,836
2.02.01	Loans and financing	3,642,656	3,126,083
2.02.01.01	Loans and financing	1,472,833	1,450,794
2.02.01.01.01	Domestic currency	1,462,203	1,442,160
2.02.01.01.02	Foreign currency	10,630	8,634
2.02.01.02	Debentures	1,844,849	1,371,619
2.02.01.03	Financing from finance lease	324,974	303,670
2.02.02	Other liabilities	10,710	34,814
2.02.02.02	Others	10,710	34,814
2.02.02.02.05	Contractors and Suppliers	2,829	4,392
2.02.02.02.05	Taxes and contributions	0	105
2.02.02.02.09	Unearned revenue	0	700
2.02.02.02.11	Other accounts payable	7,881	29,617
2.02.04	Provisions	1,736,067	1,637,939
2.02.04.02	Other provisions	1,736,067	1,637,939
2.02.04.02.04	Provisions for pension plan and health insurance	1,134,469	1,093,262
2.02.04.02.05	Provisions	601,598	544,677
2.03	Equity	7,577,644	6,943,163
2.03.01	Realized capital stock	3,996,137	3,996,137
2.03.01.01	Paid-in capital stock	3,996,137	3,996,137
2.03.03	Revaluation surplus	60,391	64,292
2.03.03.01	Own assets	60,391	64,292
2.03.04	Profit reserves	2,793,497	2,853,580
2.03.04.01	Legal reserve	49,757	49,757
2.03.04.07	Tax incentive reserve	11,539	11,539
2.03.04.08	Additional proposed dividend	0	60,083
2.03.04.10	Investment plan	2,732,201	2,732,201
2.03.05	Retained earnings/(Accumulated losses)	698,619	0
2.03.06	Asset and liability valuation adjustments	4,514	4,668
2.03.08	Other comprehensive income	24,486	24,486

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Quarterly Information - 09/30/2021 - CIA SANEAMENTO DO PARANA - SANEPAR
Individual financial statements/ Statements of income
(In thousands of Brazilian reais)
			Accumulated in current		Accumulated in prior
Code of		Current quarter	year	Prior quarter	year
Account	Account description	07/01/2021 to 09/30/2021	01/01/2021 to 09/30/2021	07/01/2020 to 09/30/2020	01/01/2020 to 09/30/2020
3.01	Revenue from sales of goods and/or services	1,321,360	3,821,225	1,166,691	3,562,866
3.02	Cost of goods sold and/or services rendered	-517,480	-1,497,635	-503,668	-1,444,892
3.03	Gross result	803,880	2,323,590	663,023	2,117,974
3.04	Operating expenses/revenues	-312,554	-919,661	-362,366	-1,000,615
3.04.01	Selling expenses	-113,044	-313,082	-124,691	-321,766
3.04.02	General and administrative expenses	-150,892	-435,250	-217,998	-543,422
3.04.05	Other operating expenses	-47,525	-168,991	-19,725	-133,426
3.04.05.01	Provision for contingencies	-7,826	-56,921	-889	-6,373
3.04.05.02	Pension plan and health insurance	-14,718	-44,151	-16,707	-50,121
3.04.05.03	Profit sharing program	-18,847	-59,618	-3,783	-42,545
3.04.05.04	Other operating expenses (revenues)	-6,134	-8,301	1,654	-34,387
3.04.06	Equity in earnings (losses) of controlled companies	-1,093	-2,338	48	-2,001
3.05	Income (loss) before financial income (loss) and taxes	491,326	1,403,929	300,657	1,117,359
3.06	Financial income (loss)	-93,260	-208,579	-57,422	-141,949
3.06.01	Financial revenues	25,559	66,219	13,644	44,290
3.06.02	Financial expenses	-118,819	-274,798	-71,066	-186,239
3.07	Income (loss) before taxes	398,066	1,195,350	243,235	975,410
3.08	Income and Social Contribution Taxes	-130,725	-349,702	-78,655	-270,419
3.08.01	Current	-159,828	-375,070	-126,412	-334,814
3.08.02	Deferred	29,103	25,368	47,757	64,395
3.09	Net income (loss) from continuing operations	267,341	845,648	164,580	704,991
3.11	Income/Loss for the period	267,341	845,648	164,580	704,991

3.99 Earnings per share - (Reais/Share)

3.99.01 Basic earnings per share

3.99.01.01	Preferred shares	0.18243	0.57707	0.11231	0.48109
3.99.01.02	Common shares	0.16585	0.52461	0.1021	0.43735

3.99.02 Diluted earnings per share

3.99.02.01	Preferred shares	0.18243	0.57707	0.11231	0.48109
3.99.02.02	Common shares	0.16585	0.52461	0.1021	0.43735

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