Company: LGN
Filing Date: 2025-07-15
Form Type: DRS/A
Source: 0000950123-25-006399
Chunk: 97

Company: Legence Corp.
Filing Date: 2025-07-15
Form: DRS/A
Chunk 97
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 and their trading volume to decline. The requirements of being a public company, including compliance with the reporting requirements of the Exchange Act, and the requirements of SOX and the Nasdaq, may strain our resources, increase our costs and distract management, and we may be unable to comply with these requirements in a timely or cost-effective manner. As a public company, we will need to comply with new laws, regulations and requirements, certain corporate governance provisions of SOX, related regulations of the SEC and the requirements of the Nasdaq, with which private companies are not required to comply. Complying with these statutes, regulations and requirements will occupy a significant amount of time of our board of directors and management and will significantly increase our costs and expenses. We will need to:

| • |     | institute a more comprehensive compliance function; |

| • |     | comply with rules promulgated by the Nasdaq; |

| • |     | continue to prepare and distribute periodic public reports in compliance with our obligations under the federal 
 securities laws;                                                                                                |

| • |     | establish new internal policies, such as those relating to insider trading; and |

| • |     | involve and retain to a greater degree outside counsel and accountants in the above activities. |

In addition, we expect that being a public company subject to these rules and regulations may make it more difficult and more expensive for us to obtain director and officer liability insurance and we may be required to accept reduced policy limits and coverage or incur substantially higher costs to obtain the same or similar coverage. As a result, it may be more difficult for us to attract and retain qualified individuals to serve on our board of directors or as executive officers. We are currently evaluating these rules, and we cannot predict or estimate the amount of additional costs we may incur or the timing of such costs. Investors in this offering will experience immediate and substantial dilution of $ per share. Based on an assumed initial public offering price of $ per share (the midpoint of the price range set forth on the cover of this prospectus), purchasers of our Class A Common Stock in this offering will experience an immediate and substantial dilution of $ per share in the net tangible book value per share of Class A Common Stock from the initial public offering price, and our historical and pro forma net tangible book deficit as of March 31, 2025 would be $ per share. See “Dilution.” 59

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200