Company: LGN
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001193125-25-186788
Chunk: 267

Company: Legence Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 267
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, 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 |
| Liabilities and Stockholder’s Equity                                           |     |           |    |
| Liabilities                                                                    |     |           |    |
| Total liabilities                                                              |     |           |  — |
| Equity                                                                         |     |           |    |
| Common stock, $0.01 par value; 1,000 shares authorized, issued and outstanding |     |           | 10 |
| Total stockholder’s equity                                                     |     |           | 10 |
| Total liabilities and stockholder’s equity                                     |     | $         | 10 |

F-3

Legence Corp.

Notes to Balance Sheet

1—Nature of Operations

Legence Corp. was
incorporated in the state of Delaware on January 9, 2025 in anticipation of a potential initial public offering (“IPO”) and related reorganization transactions. Following the IPO and the transactions related thereto, Legence Corp.
will be a holding company whose sole material asset will consist of membership interests in Legence Holdings LLC. After the consummation of the IPO and related reorganization transactions, Legence Corp. will be the