Company: LGN
Filing Date: 2025-09-02
Form Type: S-1/A
Source: 0001193125-25-193346
Chunk: 317

Company: Legence Corp.
Filing Date: 2025-09-02
Form: S-1/A
Chunk 317
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 as follows (in thousands):

| Derivatives designated as hedging instruments |     | Balance sheet location                    |     | December 31, 
 2024         |       |     | 2023 |        |
|:----------------------------------------------|:----|:------------------------------------------|:----|:-------------|------:|:----|:-----|-------:|
| Interest rate swap asset (short-term)         |     | Prepaid expenses and other current assets |     | $            | 5,861 |     | $    | 22,052 |
| Interest rate swap asset (long-term)          |     | Other assets                              |     | $            | 3,387 |     | $    |  1,296 |
| Interest rate swap liability (long-term)      |     | Other long-term liabilities               |     | $            |   137 |     | $    |  1,182 |

F-48

Legence Holdings LLC and Subsidiaries Notes to Consolidated Financial Statements The following table presents the gross changes in AOCI from the Company’s cash flow hedges (in thousands). There was no tax impact for the years presented.

|                                                                                |     |   |    2024 |   |     |   |    2023 |   |     |   |   2022 |   |
|:-------------------------------------------------------------------------------|:----|:--|--------:|:--|:----|:--|--------:|:--|:----|:--|-------:|:--|
| Accumulated gain in AOCI at the beginning of year                              |     | $ |  22,166 |   |     | $ |  39,556 |   |     | $ |  5,051 |   |
| Unrealized gain recognized in AOCI                                             |     |   |  14,789 |   |     |   |   7,512 |   |     |   | 39,398 |   |
| (Gain) reclassified from AOCI to Interest expense, net of capitalized interest |     |   | (27,844 | ) |     |   | (24,902 | ) |     |   | (4,893 | ) |
| Other comprehensive (loss) income                                              |     |   | (13,055 | ) |     |   | (17,390 | ) |     |   | 34,505 |   |
| Accumulated