2025-26 SaskEnergy Annual Report

Consolidated Financial Statements

53

Consolidated Statement of Cash Flows For the year ended March 31 (millions)

Notes

2026

2025

OPERATING ACTIVITIES Net income

$

84 $

90

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

12

19

(8)

146

Depreciation and amortization

141

77

Net finance expenses

24 25 25

76

1 1

Loss on impairment of assets Net loss on disposal of assets

5

-

-

Other non-cash items

(1)

321

303 107 410

27

Net change in non-cash working capital related to operations

348

Cash provided by operating activities

INVESTING ACTIVITIES Additions to intangible assets

(10)

(12)

(420)

Additions to property, plant and equipment

(326)

2

Net proceeds on disposal of assets

2

(11)

Decommissioning costs

(19)

(439)

Cash used in investing activities

(355)

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

44

6 6

10

(19)

(16)

108

-

-

(58)

149

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

17 17 15

195

(75)

(100)

(6)

Repayment of principal on lease liability

(5)

(77) (34)

Interest paid Dividends paid

(78) (21) (73) (18)

90

Cash provided by (used in) financing activities DECREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR CASH AND CASH EQUIVALENTS, END OF YEAR

(1)

2

20

$

1 $

2

(See accompanying notes)

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