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Description of Business and Segmented Disclosures (Tables) | 9 Months Ended
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Sep. 30, 2025
Disclosure Of Reportable Segments [Abstract] |
Schedule of Segment and Operational Information |
| Upstream
For the three months ended | Oil Sands |  | Conventional |  | Offshore |  | Total
September 30, | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Gross Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External Sales | 5,177 |  | 5,456 |  | 212 |  | 225 |  | 385 |  | 371 |  | 5,774 |  | 6,052
Intersegment Sales | 1,571 |  | 1,719 |  | 217 |  | 488 |  | — |  | — |  | 1,788 |  | 2,207
| 6,748 |  | 7,175 |  | 429 |  | 713 |  | 385 |  | 371 |  | 7,562 |  | 8,259
Royalties | (831) |  | (889) |  | (12) |  | (15) |  | (15) |  | (25) |  | (858) |  | (929)
Revenues | 5,917 |  | 6,286 |  | 417 |  | 698 |  | 370 |  | 346 |  | 6,704 |  | 7,330
Expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchased Product | 507 |  | 629 |  | 161 |  | 459 |  | 6 |  | — |  | 674 |  | 1,088
Transportation and Blending | 2,452 |  | 2,579 |  | 86 |  | 80 |  | 5 |  | 2 |  | 2,543 |  | 2,661
Operating | 655 |  | 621 |  | 127 |  | 147 |  | 103 |  | 92 |  | 885 |  | 860
Realized (Gain) Loss on Risk Management | 10 |  | (10) |  | 2 |  | — |  | — |  | — |  | 12 |  | (10)
Operating Margin | 2,293 |  | 2,467 |  | 41 |  | 12 |  | 256 |  | 252 |  | 2,590 |  | 2,731
Unrealized (Gain) Loss on Risk Management | (12) |  | (1) |  | (6) |  | 2 |  | — |  | — |  | (18) |  | 1
Depreciation, Depletion and Amortization | 867 |  | 784 |  | 125 |  | 109 |  | 106 |  | 134 |  | 1,098 |  | 1,027
Exploration Expense | 1 |  | 2 |  | — |  | — |  | — |  | 42 |  | 1 |  | 44
(Income) Loss From Equity- Accounted Affiliates | — |  | — |  | — |  | — |  | (9) |  | (11) |  | (9) |  | (11)
Segment Income (Loss) | 1,437 |  | 1,682 |  | (78) |  | (99) |  | 159 |  | 87 |  | 1,518 |  | 1,670
| Downstream
| Canadian Refining |  | U.S. Refining |  | Total
For the three months ended September 30, | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Gross Sales |  |  |  |  |  |  |  |  |  |  |
External Sales (1) | 1,198 |  | 1,482 |  | 7,081 |  | 7,214 |  | 8,279 |  | 8,696
Intersegment Sales | 155 |  | 98 |  | 1 |  | 4 |  | 156 |  | 102
| 1,353 |  | 1,580 |  | 7,082 |  | 7,218 |  | 8,435 |  | 8,798
Royalties | — |  | — |  | — |  | — |  | — |  | —
Revenues (1) | 1,353 |  | 1,580 |  | 7,082 |  | 7,218 |  | 8,435 |  | 8,798
Expenses |  |  |  |  |  |  |  |  |  |  |
Purchased Product (1) | 1,102 |  | 1,353 |  | 6,219 |  | 6,854 |  | 7,321 |  | 8,207
Transportation and Blending | — |  | — |  | — |  | — |  | — |  | —
Operating | 140 |  | 167 |  | 611 |  | 751 |  | 751 |  | 918
Realized (Gain) Loss on Risk Management | — |  | — |  | (1) |  | (4) |  | (1) |  | (4)
Operating Margin | 111 |  | 60 |  | 253 |  | (383) |  | 364 |  | (323)
Unrealized (Gain) Loss on Risk Management | — |  | — |  | 3 |  | 5 |  | 3 |  | 5
Depreciation, Depletion and Amortization | 40 |  | 49 |  | 160 |  | 115 |  | 200 |  | 164
Exploration Expense | — |  | — |  | — |  | — |  | — |  | —
(Income) Loss From Equity-Accounted Affiliates | — |  | — |  | — |  | — |  | — |  | —
Segment Income (Loss) | 71 |  | 11 |  | 90 |  | (503) |  | 161 |  | (492)
(1)Comparative period reflects certain revisions. See Note 23.
|  |  | Corporate and Eliminations |  | Consolidated
For the three months ended September 30, |  |  |  |  |  | 2025 |  | 2024 |  | 2025 |  | 2024
Gross Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |
External Sales (1) |  |  |  |  |  |  |  | — |  | — |  | 14,053 |  | 14,748
Intersegment Sales |  |  |  |  |  |  |  | (1,944) |  | (2,309) |  | — |  | —
|  |  |  |  |  |  |  | (1,944) |  | (2,309) |  | 14,053 |  | 14,748
Royalties |  |  |  |  |  |  |  | — |  | — |  | (858) |  | (929)
Revenues (1) |  |  |  |  |  |  |  | (1,944) |  | (2,309) |  | 13,195 |  | 13,819
Expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchased Product (1) |  |  |  |  |  |  |  | (1,855) |  | (2,169) |  | 6,140 |  | 7,126
Transportation and Blending |  |  |  |  |  |  |  | (138) |  | (172) |  | 2,405 |  | 2,489
Purchased Product, Transportation and Blending (1) |  |  |  |  |  |  |  | (1,993) |  | (2,341) |  | 8,545 |  | 9,615
Operating |  |  |  |  |  |  |  | (42) |  | (42) |  | 1,594 |  | 1,736
Realized (Gain) Loss on Risk Management |  |  |  |  |  |  |  | 6 |  | (13) |  | 17 |  | (27)
Unrealized (Gain) Loss on Risk Management |  |  |  |  |  |  |  | (4) |  | 1 |  | (19) |  | 7
Depreciation, Depletion and Amortization |  |  |  |  |  |  |  | 24 |  | 27 |  | 1,322 |  | 1,218
Exploration Expense |  |  |  |  |  |  |  | — |  | — |  | 1 |  | 44
(Income) Loss From Equity-Accounted Affiliates |  |  |  |  |  |  |  | — |  | — |  | (9) |  | (11)
Segment Income (Loss) |  |  |  |  |  |  |  | 65 |  | 59 |  | 1,744 |  | 1,237
General and Administrative |  |  |  |  |  |  |  | 220 |  | 172 |  | 220 |  | 172
Finance Costs, Net |  |  |  |  |  |  |  | 154 |  | 118 |  | 154 |  | 118
Integration, Transaction and Other Costs |  |  |  |  |  |  |  | 44 |  | 41 |  | 44 |  | 41
Foreign Exchange (Gain) Loss, Net |  |  |  |  |  |  |  | 157 |  | (73) |  | 157 |  | (73)
(Gain) Loss on Divestiture of Assets |  |  |  |  |  |  |  | (106) |  | (17) |  | (106) |  | (17)
Other (Income) Loss, Net |  |  |  |  |  |  |  | (22) |  | (28) |  | (22) |  | (28)
|  |  |  |  |  |  |  | 447 |  | 213 |  | 447 |  | 213
Earnings (Loss) Before Income Tax |  |  |  |  |  |  |  |  |  |  |  | 1,297 |  | 1,024
Income Tax Expense (Recovery) |  |  |  |  |  |  |  |  |  |  |  | 11 |  | 204
Net Earnings (Loss) |  |  |  |  |  |  |  |  |  |  |  | 1,286 |  | 820
(1)Comparative period reflects certain revisions.
| Upstream
For the nine months ended | Oil Sands |  | Conventional |  | Offshore |  | Total
September 30, | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Gross Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External Sales | 15,874 |  | 16,525 |  | 936 |  | 866 |  | 1,171 |  | 1,199 |  | 17,981 |  | 18,590
Intersegment Sales | 5,241 |  | 4,831 |  | 986 |  | 1,417 |  | — |  | — |  | 6,227 |  | 6,248
| 21,115 |  | 21,356 |  | 1,922 |  | 2,283 |  | 1,171 |  | 1,199 |  | 24,208 |  | 24,838
Royalties | (2,281) |  | (2,400) |  | (44) |  | (61) |  | (60) |  | (74) |  | (2,385) |  | (2,535)
Revenues | 18,834 |  | 18,956 |  | 1,878 |  | 2,222 |  | 1,111 |  | 1,125 |  | 21,823 |  | 22,303
Expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchased Product | 1,995 |  | 1,321 |  | 951 |  | 1,353 |  | 6 |  | — |  | 2,952 |  | 2,674
Transportation and Blending | 8,138 |  | 8,265 |  | 259 |  | 241 |  | 14 |  | 9 |  | 8,411 |  | 8,515
Operating | 2,032 |  | 1,896 |  | 369 |  | 432 |  | 273 |  | 319 |  | 2,674 |  | 2,647
Realized (Gain) Loss on Risk Management | 10 |  | 23 |  | 1 |  | (7) |  | — |  | — |  | 11 |  | 16
Operating Margin | 6,659 |  | 7,451 |  | 298 |  | 203 |  | 818 |  | 797 |  | 7,775 |  | 8,451
Unrealized (Gain) Loss on Risk Management | (3) |  | (13) |  | (7) |  | 10 |  | — |  | — |  | (10) |  | (3)
Depreciation, Depletion and Amortization | 2,450 |  | 2,330 |  | 362 |  | 330 |  | 329 |  | 421 |  | 3,141 |  | 3,081
Exploration Expense | 7 |  | 6 |  | — |  | — |  | 2 |  | 50 |  | 9 |  | 56
(Income) Loss From Equity- Accounted Affiliates | (38) |  | (14) |  | 1 |  | 1 |  | (24) |  | (34) |  | (61) |  | (47)
Segment Income (Loss) | 4,243 |  | 5,142 |  | (58) |  | (138) |  | 511 |  | 360 |  | 4,696 |  | 5,364
| Downstream
| Canadian Refining |  | U.S. Refining |  | Total
For the nine months ended September 30, | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Gross Sales |  |  |  |  |  |  |  |  |  |  |
External Sales (1) | 3,259 |  | 3,682 |  | 19,958 |  | 21,727 |  | 23,217 |  | 25,409
Intersegment Sales | 664 |  | 365 |  | 2 |  | 7 |  | 666 |  | 372
| 3,923 |  | 4,047 |  | 19,960 |  | 21,734 |  | 23,883 |  | 25,781
Royalties | — |  | — |  | — |  | — |  | — |  | —
Revenues (1) | 3,923 |  | 4,047 |  | 19,960 |  | 21,734 |  | 23,883 |  | 25,781
Expenses |  |  |  |  |  |  |  |  |  |  |
Purchased Product (1) | 3,218 |  | 3,415 |  | 18,063 |  | 19,473 |  | 21,281 |  | 22,888
Transportation and Blending | — |  | — |  | — |  | — |  | — |  | —
Operating | 419 |  | 759 |  | 2,133 |  | 2,045 |  | 2,552 |  | 2,804
Realized (Gain) Loss on Risk Management | — |  | — |  | (6) |  | 5 |  | (6) |  | 5
Operating Margin | 286 |  | (127) |  | (230) |  | 211 |  | 56 |  | 84
Unrealized (Gain) Loss on Risk Management | — |  | — |  | (5) |  | 3 |  | (5) |  | 3
Depreciation, Depletion and Amortization | 139 |  | 147 |  | 467 |  | 338 |  | 606 |  | 485
Exploration Expense | — |  | — |  | — |  | — |  | — |  | —
(Income) Loss From Equity-Accounted Affiliates | — |  | — |  | — |  | — |  | — |  | —
Segment Income (Loss) | 147 |  | (274) |  | (692) |  | (130) |  | (545) |  | (404)
(1)Comparative period reflects certain revisions. See Note 23.
| Corporate and Eliminations |  | Consolidated
For the nine months ended September 30, | 2025 |  | 2024 |  | 2025 |  | 2024
Gross Sales |  |  |  |  |  |  |
External Sales (1) | — |  | — |  | 41,198 |  | 43,999
Intersegment Sales | (6,893) |  | (6,620) |  | — |  | —
| (6,893) |  | (6,620) |  | 41,198 |  | 43,999
Royalties | — |  | — |  | (2,385) |  | (2,535)
Revenues (1) | (6,893) |  | (6,620) |  | 38,813 |  | 41,464
Expenses |  |  |  |  |  |  |
Purchased Product (1) | (6,133) |  | (5,756) |  | 18,100 |  | 19,806
Transportation and Blending | (555) |  | (586) |  | 7,856 |  | 7,929
Purchased Product, Transportation and Blending (1) | (6,688) |  | (6,342) |  | 25,956 |  | 27,735
Operating | (255) |  | (237) |  | 4,971 |  | 5,214
Realized (Gain) Loss on Risk Management | (19) |  | (10) |  | (14) |  | 11
Unrealized (Gain) Loss on Risk Management | (50) |  | 31 |  | (65) |  | 31
Depreciation, Depletion and Amortization | 73 |  | 80 |  | 3,820 |  | 3,646
Exploration Expense | — |  | — |  | 9 |  | 56
(Income) Loss From Equity-Accounted Affiliates | 16 |  | (1) |  | (45) |  | (48)
Segment Income (Loss) | 30 |  | (141) |  | 4,181 |  | 4,819
General and Administrative | 570 |  | 593 |  | 570 |  | 593
Finance Costs, Net | 404 |  | 394 |  | 404 |  | 394
Integration, Transaction and Other Costs | 123 |  | 113 |  | 123 |  | 113
Foreign Exchange (Gain) Loss, Net | (196) |  | 81 |  | (196) |  | 81
(Gain) Loss on Divestiture of Assets | (109) |  | (121) |  | (109) |  | (121)
Re-measurement of Contingent Payments | — |  | 30 |  | — |  | 30
Other (Income) Loss, Net | (54) |  | (158) |  | (54) |  | (158)
| 738 |  | 932 |  | 738 |  | 932
Earnings (Loss) Before Income Tax |  |  |  |  | 3,443 |  | 3,887
Income Tax Expense (Recovery) |  |  |  |  | 447 |  | 891
Net Earnings (Loss) |  |  |  |  | 2,996 |  | 2,996
(1)Comparative period reflects certain revisions. See Note 23.
Schedule of Revenues by Product |
| Upstream |  |  |  |
For the three months ended | Oil Sands |  | Conventional |  | Offshore |  | Total |  |  |  |
September 30, | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  |  |  |
Crude Oil | 4,954 |  | 5,269 |  | 47 |  | 33 |  | 125 |  | 71 |  | 5,126 |  | 5,373 |  |  |  |
Natural Gas and Other | 80 |  | 83 |  | 142 |  | 107 |  | 234 |  | 221 |  | 456 |  | 411 |  |  |  |
NGLs (1) | 143 |  | 104 |  | 23 |  | 85 |  | 26 |  | 79 |  | 192 |  | 268 |  |  |  |
External Sales | 5,177 |  | 5,456 |  | 212 |  | 225 |  | 385 |  | 371 |  | 5,774 |  | 6,052 |  |  |  |
| Downstream
| Canadian Refining |  | U.S. Refining |  | Total
For the three months ended September 30, | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Gasoline | 70 |  | 128 |  | 3,393 |  | 3,513 |  | 3,463 |  | 3,641
Distillates (2) | 366 |  | 395 |  | 2,792 |  | 2,604 |  | 3,158 |  | 2,999
Synthetic Crude Oil | 408 |  | 588 |  | — |  | — |  | 408 |  | 588
Asphalt | 197 |  | 208 |  | 321 |  | 322 |  | 518 |  | 530
Other Products and Services (3) | 157 |  | 163 |  | 575 |  | 775 |  | 732 |  | 938
External Sales | 1,198 |  | 1,482 |  | 7,081 |  | 7,214 |  | 8,279 |  | 8,696
| Upstream
For the nine months ended | Oil Sands |  | Conventional |  | Offshore |  | Total
September 30, | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Crude Oil | 14,718 |  | 15,963 |  | 156 |  | 157 |  | 343 |  | 263 |  | 15,217 |  | 16,383
Natural Gas and Other | 244 |  | 263 |  | 609 |  | 453 |  | 663 |  | 686 |  | 1,516 |  | 1,402
NGLs (1) | 912 |  | 299 |  | 171 |  | 256 |  | 165 |  | 250 |  | 1,248 |  | 805
External Sales | 15,874 |  | 16,525 |  | 936 |  | 866 |  | 1,171 |  | 1,199 |  | 17,981 |  | 18,590
| Downstream
| Canadian Refining |  | U.S. Refining |  | Total
For the nine months ended September 30, | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Gasoline | 181 |  | 363 |  | 9,706 |  | 10,613 |  | 9,887 |  | 10,976
Distillates (2) | 1,068 |  | 1,143 |  | 7,599 |  | 8,149 |  | 8,667 |  | 9,292
Synthetic Crude Oil | 1,214 |  | 1,323 |  | — |  | — |  | 1,214 |  | 1,323
Asphalt | 397 |  | 433 |  | 756 |  | 753 |  | 1,153 |  | 1,186
Other Products and Services (3) | 399 |  | 420 |  | 1,897 |  | 2,212 |  | 2,296 |  | 2,632
External Sales | 3,259 |  | 3,682 |  | 19,958 |  | 21,727 |  | 23,217 |  | 25,409
(1)Third-party condensate sales are included within NGLs. (2)Includes diesel and jet fuel. (3)Comparative period reflects certain revisions. See Note 23.
Schedule of Geographical Information | C) Geographical Information
| Revenues (1)
| Three Months Ended |  | Nine Months Ended
For the periods ended September 30, | 2025 |  | 2024 |  | 2025 |  | 2024
Canada | 5,787 |  | 6,937 |  | 17,359 |  | 20,235
United States (2) | 7,176 |  | 6,606 |  | 20,697 |  | 20,366
China | 232 |  | 276 |  | 757 |  | 863
Consolidated | 13,195 |  | 13,819 |  | 38,813 |  | 41,464
(1)Revenues from external customers by country are classified based on the jurisdiction in which the selling entities are located. (2)Comparative periods reflect certain revisions. See Note 23.
| Non-Current Assets (1)
| September 30, |  | December 31,
As at | 2025 |  | 2024
Canada | 37,889 |  | 37,006
United States | 2,538 |  | 5,902
China | 1,006 |  | 1,249
Indonesia | 230 |  | 295
Consolidated | 41,663 |  | 44,452
(1)Includes exploration and evaluation (“E&E”) assets, property, plant and equipment (“PP&E”), right-of-use (“ROU”) assets, income tax receivable, investments in equity-accounted affiliates, precious metals, intangible assets and goodwill.
Schedule of Assets by Segment | D) Assets by Segment
| E&E Assets |  | PP&E |  | ROU Assets
| September 30, |  | December 31, |  | September 30, |  | December 31, |  | September 30, |  | December 31,
As at | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Oil Sands | 403 |  | 461 |  | 24,873 |  | 24,646 |  | 946 |  | 1,018
Conventional | 20 |  | 15 |  | 2,213 |  | 2,230 |  | 47 |  | 57
Offshore | 7 |  | 8 |  | 3,950 |  | 3,365 |  | 187 |  | 95
Canadian Refining | — |  | — |  | 2,457 |  | 2,511 |  | 54 |  | 39
U.S. Refining | — |  | — |  | 2,259 |  | 5,538 |  | 290 |  | 342
Corporate and Eliminations | — |  | — |  | 220 |  | 278 |  | 390 |  | 399
Consolidated | 430 |  | 484 |  | 35,972 |  | 38,568 |  | 1,914 |  | 1,950
| Goodwill |  | Total Assets
| September 30, |  | December 31, |  | September 30, |  | December 31,
As at | 2025 |  | 2024 |  | 2025 |  | 2024
Oil Sands | 2,923 |  | 2,923 |  | 31,994 |  | 31,668
Conventional | — |  | — |  | 2,551 |  | 2,610
Offshore | — |  | — |  | 4,633 |  | 4,089
Canadian Refining | — |  | — |  | 2,934 |  | 2,901
U.S. Refining | — |  | — |  | 6,600 |  | 9,517
Corporate and Eliminations | — |  | — |  | 4,861 |  | 5,754
Consolidated | 2,923 |  | 2,923 |  | 53,573 |  | 56,539
Schedule of Capital Expenditures | E) Capital Expenditures (1)
| Three Months Ended |  | Nine Months Ended
For the periods ended September 30, | 2025 |  | 2024 |  | 2025 |  | 2024
Capital Investment |  |  |  |  |  |  |
Oil Sands | 675 |  | 681 |  | 2,082 |  | 1,941
Conventional | 107 |  | 106 |  | 302 |  | 300
Offshore |  |  |  |  |  |  |
Atlantic | 194 |  | 341 |  | 674 |  | 765
Asia Pacific | 23 |  | 14 |  | 54 |  | 44
Total Upstream | 999 |  | 1,142 |  | 3,112 |  | 3,050
Canadian Refining | 33 |  | 44 |  | 83 |  | 145
U.S. Refining | 120 |  | 153 |  | 343 |  | 320
Total Downstream | 153 |  | 197 |  | 426 |  | 465
Corporate and Eliminations | 2 |  | 7 |  | 9 |  | 22
| 1,154 |  | 1,346 |  | 3,547 |  | 3,537
Acquisitions |  |  |  |  |  |  |
Oil Sands | 7 |  | 1 |  | 235 |  | 7
Conventional | — |  | 3 |  | 33 |  | 12
| 7 |  | 4 |  | 268 |  | 19
Total Capital Expenditures | 1,161 |  | 1,350 |  | 3,815 |  | 3,556
(1)Includes expenditures on PP&E, E&E assets and capitalized interest.

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- Definition The disclosure of the entity's products and services. [Refer: Products and services [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 32 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_32&doctype=Standard -URIDate 2024-03-27 + Details
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