SaskEnergy Second Quarter Report - September 30, 2023

Consolidated Financial Statements (unaudited)

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

For the Six Months Ended September 30,

(millions)

Notes

2023

2022

OPERATING ACTIVITIES Net (loss) income

$

(28)

$

25

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

12

14 70 38

(15)

Depreciation and amortization

62 35

Net finance expenses

16

Net gain on disposal of assets

(2)

(1) (1)

Employee future benefits paid in excess of expense

-

92 50

105

Net change in non-cash working capital related to operations

(9)

Cash provided by operating activities

142

96

INVESTING ACTIVITIES Additions to intangible assets

(3)

(2)

Additions to property, plant and equipment

(107)

(93)

Proceeds on disposal of assets

5

-

Decommissioning costs

(6)

(4)

Cash used in investing activities FINANCING ACTIVITIES Debt retirement funds installments

(111)

(99)

(11) (96)

(11) (17)

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

120

89

Repayment of principal on lease liability

9

(2)

(2)

Interest paid Dividends paid

(34) (10) (33)

(31) (17)

Cash (used in) provided by financing activities

11

(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS

$

(2)

$

8

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD

$

6

$

2

CASH AND CASH EQUIVALENTS, END OF PERIOD

$

4

$

10

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

19

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