SaskEnergy Second Quarter Report - September 30, 2025

Consolidated Financial Statements (unaudited)

Condensed Consolidated Statement of Cash Flows

For the Six Months Ended September 30,

(millions)

Notes

2025

2024

OPERATING ACTIVITIES Net loss

$

(21)

$

(26)

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

10

7

5

Depreciation and amortization

71 38

69 38

Net finance expenses

14

Loss on impairment of assets Net loss on disposal of assets

-

1

1

-

96

87 52

Net change in non-cash working capital related to operations

(8)

Cash provided by operating activities

88

139

INVESTING ACTIVITIES Additions to intangible assets

(3)

(5)

Additions to property, plant and equipment

(178)

(103)

Proceeds on disposal of assets

1

1

Decommissioning costs

(5)

(2)

Cash used in investing activities

(185)

(109)

FINANCING ACTIVITIES Debt retirement funds redemptions Debt retirement funds installments Net proceeds from short-term debt Net repayment of short-term debt

44

10

(12)

( 10)

127

-

-

( 91)

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

8 8 7

74

195

(75)

(100)

Repayment of principal on lease liability

(3)

(3)

Interest paid Dividends paid

(39) (20)

( 40)

(9)

Cash provided by (used in) financing activities

96

( 48)

DECREASE IN CASH AND CASH EQUIVALENTS

$

(1)

$

(18)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD

$

2

$

20

CASH AND CASH EQUIVALENTS, END OF PERIOD

$

1

$

2

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

17

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