SaskEnergy Third Quarter Report - December 31, 2025

Consolidated Financial Statements (unaudited)

Condensed Consolidated Statement of Cash Flows

For the Nine Months Ended December 31,

(millions)

Notes

2025

2024

OPERATING ACTIVITIES Net income

$

31

$

21

Add items not requiring an outlay of cash Net change in fair value of derivative instrument assets and liabilities

10

9

3

Depreciation and amortization

109

104

Net finance expenses

14

58

57

Loss on impairment of assets Net loss on disposal of assets

-

1

1

-

208

186

Net change in non-cash working capital related to operations

(67)

40

Cash provided by operating activities

141

226

INVESTING ACTIVITIES Additions to intangible assets

(7)

(7)

Additions to property, plant and equipment

(286)

(201)

Proceeds on disposal of assets

1

1

Decommissioning costs

(8)

(8)

Cash used in investing activities

(300)

(215)

FINANCING ACTIVITIES Debt retirement funds redemptions Debt retirement funds installments Net proceeds from short-term debt Net repayment of short-term debt

44

10

(16)

(14)

196

-

-

(34)

Proceeds from long-term debt Repayment of long-term debt

8 8 7

149

195

(75)

(100)

Repayment of principal on lease liability

(4)

(4)

Interest paid Dividends paid

(67) (28)

(69) (14) (30)

Cash provided by (used in) financing activities

199

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

$

40

$

(19)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD

$

2

$

20

CASH AND CASH EQUIVALENTS, END OF PERIOD

$

42

$

1

The accompanying notes are an integral part of the condensed consolidated financial statements

17

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