SaskEnergy First Quarter Report - June 30, 2016

AECO Monthly Index Historical Prices

SaskEnergy Incorporated First Quarter Report $14.00

March 31, 2011

Conventional Natural Gas Production

$12.00

$10.00

$8.00

Forward Price at June 30, 2016

Shale Gas Revolution

$6.00

$4.00

$2.00

$0.00

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

In previous years shale gas production has responded quickly to natural gas price increases by increasing production, which has limited the recovery of gas prices. During the first quarter of the fiscal year shale gas production has been slower to respond to the price decrease, which allowed for natural gas prices to recover by the end of June 2016 to levels comparable to the fall of 2015. The rise in gas prices during the first quarter has not affected Saskatchewan Gas Production. SaskEnergy continues to see record amounts of gas imported from Alberta. Much of the imported gas is being injected into storage facilities within the Province, which are expected to fill much earlier than in previous years.

CONSOLIDATED FINANCIAL RESULTS

Consolidated Net Income (Loss)

Three months ended June 30

(millions)

2016

2015 Change

Loss before unrealized market value adjustments Impact of fair value adjustments Revaluation of natural gas in storage

$

(3)

$

(5)

$

2

46 11

3 1

43 10

Consolidated net income (loss)

$

54

$

(1)

$

55

The loss before unrealized market value adjustments was $3 million for the three months ended June 30, 2016, $2 million favourable compared to the $5 million loss in 2015. Results for April to June are typically low as the weather is not cold enough to generate high residential and commercial heating loads. Transportation revenue increased year-over-year, resulting from higher contracted demand volumes combined with a 2.5 per cent transportation service rate increase effective January 1, 2016. Delivery revenue increased due to a 4.5 per cent rate increase effective January 1, 2016, while volumes delivered to residential and commercial customers decreased, a result of 2016 being warmer than 2015. A reduction in employee benefits expense also contributed to the favourable variance due to lower overtime and lower staffing levels. A commodity rate decrease effective January 1, 2016, combined with lower volumes delivered to customers due to warmer weather reduced the realized commodity margin in 2016 compared to 2015. The gas marketing margin was comparable to 2015, as lower margins were almost completely offset by higher sales volumes. A favourable unrealized fair value adjustment was recognized during the quarter as higher priced natural gas purchase contracts related to the Corporation’s commodity business expired during the quarter. In addition, natural gas market prices recovered significantly at the end of June 2016. The AECO near-month natural gas spot price increased from $1.02 per GJ at

6

2016-17 FIRST QUARTER REPORT

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