SaskEnergy First Quarter Report - June 30, 2025

Consolidated Financial Statements

Contents Condensed C onsolidated Statement of Financial Position Condensed Consolidated Statement of Income and Comprehensive Income Condensed Consolidated Statement of Changes in Equity Condensed Consolidated Statement of Cash Flows Notes to the Consolidated Financial Statements

Long-Term Debt Commitments Unrealized Market Value Adjustments Natural Gas Sales and Purchases Delivery Revenue Transportation and Storage Revenue Net Finance Expenses

General Information Basis of Preparation Material Accounting Policy Information Financial and Derivative Instruments Financial Risk Management Property, Plant and Equipment Lease Liability

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