SaskEnergy First Quarter Report - June 30, 2026

Consolidated Financial Statements (unaudited)

Condensed Consolidated Statement of Cash Flows

For the Three Months Ended June 30,

(millions)

Notes

2026

2025

OPERATING ACTIVITIES Net income

$

3

$

5

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

10

(1)

6

Depreciation and amortization

37 19 58 36 94

35 20 66

Net finance expenses

14

Net change in non-cash working capital related to operations

(15)

Cash provided by operating activities

51

INVESTING ACTIVITIES Additions to intangible assets

(2)

(3)

Additions to property, plant and equipment

(41)

(63)

Decommissioning costs

(1)

(1)

Cash used in investing activities

(44)

(67)

FINANCING ACTIVITIES Debt retirement funds redemptions Debt retirement funds installments

-

44

(10) (33)

(11)

Net (repayment of) proceeds from short-term debt

30 74

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

8 8 7

48

-

(75)

Repayment of principal on lease liability

(2)

(1)

Interest paid Dividends paid

(29) (16) (42)

(29) (16)

Cash (used in) provided by financing activities

16

INCREASE IN CASH AND CASH EQUIVALENTS

$

8

$

-

Cash and cash equivalents, beginning of period, prior to IFRS 9 amendments

3 3

1 2

Adjustment on initial application of IFRS 9 amendments

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD

$

3

$

2

CASH AND CASH EQUIVALENTS, END OF PERIOD

$

11

$

2

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

16

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