SaskEnergy Second Quarter Report - September 30, 2025

Consolidated Financial Statements (unaudited)

Condensed Consolidated Statement of Comprehensive Loss

For the Three Months Ended September 30, 2025

For the Three Months Ended September 30, 2024

Loss before Unrealized Market Value Adjust- ments

Loss before Unrealized Market Value Adjust- ments

Unrealized Market Value Adjust- ments (Note 10)

Unrealized Market Value Adjust- ments (Note 10)

Total

Total

(millions)

Notes

REVENUE Natural gas sales

11 12 13

$

32 47 65 11

$

- - - - -

$

32 47 65 11

$

33 48 61 12

$

(2)

$

31 48 61 12

Delivery

- - -

Transportation and storage Customer capital contributions

155

155

154

( 2)

152

EXPENSES Natural gas purchases (net of change in inventory)

11

27 29 59 36

1

28 29 59 36

28 28 53 35

( 1)

27 28 53 35

Employee benefits

- - - -

- - - -

Operating and maintenance Depreciation and amortization

Saskatchewan taxes

7

7

6

6

Recovery on trade and other receivables

-

-

-

( 2)

-

(2)

158

1

159

148

( 1)

147

NET (LOSS) INCOME BEFORE THE FOLLOWING

(3)

(1)

(4)

6

( 1)

5

Net finance expenses

14

(18)

- -

(18)

(19)

- -

(19)

Other losses

(4)

(4)

( 2)

(2)

TOTAL NET LOSS

$

(25)

$

(1)

$

(26)

$

(15)

$

(1)

$

(16)

ITEMS THAT MAY BE RECLASSIFIED TO NET LOSS Change in fair value of debt retirement funds designated as FVOCI (1)

-

(4)

(4)

-

7

7

COMPREHENSIVE LOSS

$

(25)

$

(5)

$

(30)

$

(15)

$

6

$

(9)

The accompanying notes are an integral part of the condensed consolidated financial statements (1) Fair value through other comprehensive income (FVOCI)

14

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