SaskEnergy Third Quarter Report - December 31, 2025

Consolidated Financial Statements (unaudited)

Condensed Consolidated Statement of Comprehensive Income

For the Three Months Ended December 31, 2025

For the Three Months Ended December 31, 2024

Income before Unrealized Market Value Adjust- ments

Income before Unrealized Market Value Adjust- ments

Unrealized Market Value Adjust- ments (Note 10)

Unrealized Market Value Adjust- ments (Note 10)

Total

Total

(millions)

Notes

REVENUE Natural gas sales

11 12 13

$

117 100

$

(3)

$

114 100

$

96 96 64 12

$

(2)

$

94 96 64 12

Delivery

- - -

- - -

Transportation and storage Customer capital contributions

66 10

66 10

293

(3)

290

268

(2)

266

EXPENSES Natural gas purchases (net of change in inventory)

11

84 33 58 38

(1)

83 33 58 38

78 30 55 35

(4)

74 30 55 35

Employee benefits

- - - - -

- - - - -

Operating and maintenance Depreciation and amortization

Saskatchewan taxes

4 1

4 1

4 2

4 2

Loss on trade and other receivables

218

(1)

217

204

(4)

200

NET INCOME BEFORE THE FOLLOWING

75

(2)

73

64

2

66

Net finance expenses

14

(20)

- -

(20)

(19)

- -

(19)

Other losses

(1)

(1)

-

-

TOTAL NET INCOME

$

54

$

(2)

$

52

$

45

$

2

$

47

ITEMS THAT MAY BE RECLASSIFIED TO NET INCOME Change in fair value of debt retirement funds designated as FVOCI (1)

-

3

3

-

(3)

(3)

COMPREHENSIVE INCOME

$

54

$

1

$

55

$

45

$

(1)

$

44

The accompanying notes are an integral part of the condensed consolidated financial statements (1) Fair value through other comprehensive income (FVOCI)

14

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