Company: LGN
Filing Date: 2025-07-15
Form Type: DRS/A
Source: 0000950123-25-006399
Chunk: 108

Company: Legence Corp.
Filing Date: 2025-07-15
Form: DRS/A
Chunk 108
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Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

NOTES TO THE UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL INFORMATION

1. Description of the Transactions & Basis of Presentation

The unaudited pro forma condensed consolidated financial information was prepared in accordance with Article 11 of Regulation S-X and presents the pro forma financial condition and results of operations of Legence Holdings based upon the historical financial information after giving effect to the Transactions and related
adjustments set forth in the notes to the unaudited pro forma condensed consolidated financial information.

The unaudited pro forma
condensed consolidated financial information presented assumes no exercise by the underwriters of their option to purchase additional shares of Class A Common Stock. In addition, the unaudited pro forma condensed consolidated financial
information does not reflect any cost savings, operating synergies or revenue enhancements that the consolidated company may achieve as a result of the Transactions.

The unaudited pro forma condensed consolidated statement of operations for the three months ended March 31, 2025 and the year ended
December 31, 2024 gives pro forma effect to the Transactions as if they had occurred on January 1, 2024. The unaudited pro forma condensed consolidated balance sheet as of March 31, 2025 gives effect to the Transactions as if they had
occurred on March 31, 2025.

Reorganization Transactions and Offering Transactions

The Company is offering shares of Class A Common Stock in this offering at an assumed initial public offering price of
$ per share, which is equal to the midpoint of the estimated offering price range set forth on the cover page of this prospectus. Legence intends to use the proceeds (net of underwriting discounts and commissions and estimated
offering expenses payable by Legence) from the issuance of shares ($ ) to acquire an equivalent number of newly issued LGN Units from Legence Holdings, which Legence Holdings will in turn use to repay
outstanding indebtedness under the Term Loan Credit Facility totaling approximately $ in aggregate principal amount and approximately $ for general corporate purposes. Legence will bear all of the expenses
of this offering. We estimate these offering expenses (excluding underwriting discounts and commissions) will be approximately $ .

After giving effect to the Corporate Reorganization and the offering contemplated by this prospectus, the Company will own (including through
the Pubco Subsidiaries) approximately % of the economic interest in