Companhia de Saneamento Básico do Estado de São Paulo - SABESP Cost of Revenue 2011-2025 | SBS

Cost of Revenue is a financial metric that reflects all direct costs associated with the production of goods or the provision of services that directly led to revenue during the reporting period. It is the total amount of expenses incurred by the company to deliver its products or services, including both production costs and related expenses necessary for delivery or customer support.

What is included in the cost of revenue

Cost Category	Examples
Production Costs	Materials, wages of production staff, depreciation of equipment
Service and Support	Customer service, user support, technical assistance
Delivery and Logistics	Packaging, delivery of goods to customers
Hosting and Infrastructure	Servers, cloud platforms (especially for IT and SaaS companies)
Content and Licenses	License purchases, production royalties (e.g., in streaming services)

Importance of the Metric

Helps to understand how costly the revenue-generating process is.
A high cost of revenue may indicate:
Poor cost control
Low operational efficiency
A low cost of revenue combined with high revenue indicates high profitability and business competitiveness.

Annual Cost of Revenue Companhia de Saneamento Básico do Estado de São Paulo - SABESP

2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011
12.8 B	11.2 B	10.1 B	9.09 B	8.78 B	9.01 B	8.26 B	-	-	-	-

All numbers in BRL currency

Indicator range from annual reports

Maximum	Minimum	Average
12.8 B	8.26 B	9.89 B

Cost of Revenue of other stocks in the Utilities regulated water industry

Issuer	Cost of Revenue	Price	% 24h	Market Cap	Country
Consolidated Water Co. Ltd. CWCO	118 M	$ 36.24	1.33 %	$ 570 M	Cayman-islands
Cadiz CDZI	7.3 M	$ 5.39	-4.94 %	$ 406 M	USA
American States Water Company AWR	54.5 M	$ 74.1	0.11 %	$ 2.78 B	USA
Pure Cycle Corporation PCYO	10.1 M	$ 11.86	-0.67 %	$ 286 M	USA