Company: LGN
Filing Date: 2025-08-15
Form Type: S-1
Source: 0001193125-25-181698
Chunk: 263

Company: Legence Corp.
Filing Date: 2025-08-15
Form: S-1
Chunk 263
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2025, and the related notes (collectively referred to as the “financial statement”). In our opinion, the financial statement presents fairly, in all material respects, the
financial position of the Company as of March 27, 2025, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

This financial statement is the
responsibility of the Company’s management. Our responsibility is to express an opinion on this financial statement based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting.
Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the financial
statement, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement. Our audit also included
evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit provides a reasonable basis for our opinion.

/s/ Deloitte & Touche LLP

San Francisco, California

April 29, 2025

We have served as the Company’s
auditor since 2025.

F-2

Legence Corp. Balance Sheet

|                                                                                |     | March 27, 
 2025      |    |
|:-------------------------------------------------------------------------------|:----|:----------|---:|
| Assets                                                                         |     |           |    |
| Current assets:                                                                |     |           |    |
| Cash                                                                           |     | $         | 10 |
| Total assets                                                                   |     |           | 10 |
|