Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 119

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 119
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 (1) | Represents costs incurred in connection with our debt refinancings in each of the periods presented. |

| (2) | Refer to “Note 5—Goodwill and Intangible Assets” in the Notes to Consolidated Financial 
 Statements, for details on the nature of the impairment.                                |

| (3) | For the years ended December 31, 2024, 2023 and 2022, the figures include $5.6 million,                                                                                                                                       
 $3.8 million and $5.6 million, respectively, of acquisition costs recorded in acquisition-related costs, and $1.1 million, $1.6 million and $1.0 million, respectively, of acquisition integration costs recorded in selling, 
 general and administrative costs in the Consolidated Statements of Operations.                                                                                                                                                |

| (4) | Represents consulting and initial upfront costs associated with implementing and optimizing certain enterprise 
 resource planning systems, including IFS, Onestream and Ceridian Dayforce.                                     |

| (5) | Represents (i) consulting costs associated with rebranding efforts in connection with our name change to                                                    
 Legence that we do not expect to recur in the future, (ii) upfront consulting and out-of-pocket costs related to developing and launching the cross-selling 
 framework amongst our brands, many of which were more                                                                                                       |

79

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83

| recently acquired and integrated into the Legence brand, (iii) consulting and legal fees associated with education and marketing efforts for our clients with respect to utilizing certain                   
 government incentive programs and (iv) consulting, legal, accounting, and other expenses in connection with non-recurring extraordinary company transactions, including fees related to our IPO that did not 
 meet the requirements to be deferred issuance costs.                                                                                                                                                         |

| (6) | Our Black Bear subsidiary helps businesses and real estate owners procure                                                                                                                                                                                 
 on-site generation and storage systems for their buildings. Black Bear receives compensation for its services from project developers who pay Black Bear a fee if they are selected to provide the system for the                                         
 client. The fee is typically earned and paid when the client enters into a binding contract with the project developer and permits to begin construction have been issued. If a contract is not signed or permits are not issued, Black Bear is typically 
 not owed a fee from the project developer. In the fourth quarter of 2023, a project developer who had