SaskEnergy First Quarter Report - June 30, 2026

Consolidated Financial Statements

Contents

13 Condensed Consolidated Statement of Financial Position 14 Condensed Consolidated Statement of Income and Comprehensive Income 15 Condensed Consolidated Statement of Changes in Equity 16 Condensed Consolidated Statement of Cash Flows

Notes to the Consolidated Financial Statements 17

General Information Basis o f Preparation

18 19 20 23 23 24 24 25 25 26 26 26

Material Accounting Policy Information Financial and Derivative Instruments

Financial Risk Management Property, Plant and Equipment

Lease Liability Long-Term Debt Commitments

Unrealized Market Value Adjustments Natural Gas Sales and Purchases

Delivery Revenue

Transportation and Storage Revenue

Net Finance Expenses

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