<?xml version="1.0" encoding="US-ASCII"?>
<!-- This schema was created by staff of the U.S. Securities and Exchange Commission. -->
<!-- Data and content created by government employees within the scope of their employment -->
<!-- are not subject to domestic copyright protection. 17 U.S.C. 105. -->
<xs:schema
xmlns:xs="http://www.w3.org/2001/XMLSchema"
xmlns:link="http://www.xbrl.org/2003/linkbase"
xmlns:xbrldt="http://xbrl.org/2005/xbrldt"
xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xmlns:sbs-sbsef-fin="http://xbrl.sec.gov/sbs-sbsef-fin/2024"
targetNamespace="http://xbrl.sec.gov/sbs-sbsef-fin/2024"
elementFormDefault="qualified"
xsi:schemaLocation="http://www.xbrl.org/2006/ref http://www.xbrl.org/2006/ref-2006-02-27.xsd">
<xs:import schemaLocation="sbs-sbsef-com-2024.xsd" namespace="http://xbrl.sec.gov/sbs-sbsef-com/2024"/>
<xs:annotation>
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