SaskEnergy Second Quarter Report - September 30, 2025

Consolidated Financial Statements (unaudited)

Condensed Consolidated Statement of Comprehensive Loss

For the Six Months Ended September 30, 2025

For the Six 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

$

90

$

4

$

94

$

72

$

1

$

73

Delivery

108 130

- - -

108 130

109 123

- - -

109 123

Transportation and storage Customer capital contributions

36

36

15

15

364

4

368

319

1

320

EXPENSES Natural gas purchases (net of change in inventory)

11

74 62

11

85 62

60 60

6

66 60

Employee benefits

- - - -

- - - -

Operating and maintenance Depreciation and amortization

116

116

102

102

71 12

71 12

69 11

69 11

Saskatchewan taxes

Recovery on trade and other receivables

-

-

-

( 2)

-

(2)

335

11

346

300

6

306

NET INCOME BEFORE THE FOLLOWING Net finance expenses

29

(7)

22

19

( 5)

14

14

(38)

- -

(38)

(38)

- -

(38)

Other losses

(5)

(5)

( 2)

(2)

TOTAL NET LOSS

$

(14)

$

(7)

$

(21)

$

(21)

$

(5)

$

(26)

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

-

(5)

(5)

-

7

7

COMPREHENSIVE LOSS

$

(14)

$

(12)

$

(26)

$

(21)

$

2

$

(19)

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

15

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