Company: LGN
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001193125-25-186788
Chunk: 350

Company: Legence Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 350
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 property. The Act also removes the deductions under Code Section 179D for energy-efficient commercial buildings, effective for properties where construction begins after June 30, 2026. Additionally, the Act eases the limitation on interest expense deductions by allowing companies to calculate their income for 163(j) purposes before deducting depreciation and amortization. As the Act was enacted after the Company’s reporting period ended June 30, 2025, no adjustments have been made to the condensed consolidated financial statements as of and for the three and six months ended June 30, 2025. The Company is currently evaluating the impact of the Act on its condensed consolidated financial statements, including the effects on its deferred tax assets and liabilities. The impact of the Act will be reflected in the Company’s financial statements as of and for the three and nine months ending September 30, 2025, the period in which the legislation was enacted. F-88

Shares Legence Corp. Class A Common Stock Prospectus Joint Lead Book-Running Managers

| Goldman Sachs & Co. LLC |     | Jefferies |

Bookrunners

| BofA Securities |     | Barclays |     | Morgan Stanley |     | RBC Capital Markets |     | SOCIETE GENERALE |

| BMO Capital Markets |     | Cantor |     | Guggenheim Securities |     | Wolfe | Nomura Alliance |

| MUFG |     | Roth Capital Partners |     | Santander |     | Stifel |     | TD Cowen |

| BTIG |     | Rothschild & Co |

Co-Manager Blackstone Capital Markets , 2025 Through and including , 2025 (the 25th day after the date of this prospectus), all dealers effecting transactions in our shares, whether or not participating in this offering, may be required to deliver a prospectus. This requirement is in addition to the dealers’ obligation to deliver a prospectus when acting as an underwriter and with respect to an unsold allotment or subscription.

PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 13. Other Expenses of Issuance and Distribution The following table sets forth an itemized statement of the amounts of all expenses (excluding underwriting discounts and commissions) payable by us in connection with the registration of the Class A Common Stock offered hereby. With the exception of the SEC registration fee, FINRA filing fee and the Nasdaq listing fee, the amounts set forth below are estimates.

| SEC registration fee              |     | $ |