SaskEnergy Second Quarter Report - September 30, 2022

Consolidated Financial Statements

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (unaudited)

For the Six Months Ended September 30,

2022

2021

(millions)

Notes

OPERATING ACTIVITIES Net income

$

25

$

27

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

(15)

12

(52)

62 35

Depreciation and amortization

61 29

Net finance expenses

16

(1) (1)

Net gain on disposal of assets

(1) (1)

Employee future benefits paid in excess of expense

105

63 39

(9)

Net change in non-cash working capital related to operations

96

Cash provided by operating activities

102

INVESTING ACTIVITIES Additions to intangible assets

(2)

(2)

(93)

Additions to property, plant and equipment

(120)

-

Net proceeds on disposal of assets

4

(4)

Decommissioning costs

(4)

(99)

Cash used in investing activities FINANCING ACTIVITIES Debt retirement funds installments Proceeds from short-term debt Repayment of short-term debt

(122)

(11)

(11)

-

23

(17)

-

89

Proceeds from long-term debt

50

(2)

Repayment of principal on lease liability

9

(3)

(31) (17)

Interest paid Dividends paid

(29) (11)

11

Cash provided by financing activities

19

$

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

8

$

(1)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD

2

$

$

-

CASH AND CASH EQUIVALENTS, END OF PERIOD

10

$

$

(1)

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

20

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