Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 245

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 245
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 of Legence Holdings LLC and will control and be responsible for all operational, management and administrative
decisions relating to Legence Holdings LLC business and will consolidate the financial results of Legence Holdings LLC and its subsidiaries.

2 – Summary of Significant Accounting Policies

Basis of Accounting and Presentation

The accounts are maintained and the balance sheet has been prepared in accordance with accounting principles generally accepted in the United
States of America. Separate statements of operations, changes in stockholders’ equity and cash flows have not been presented because Legence Corp. has had no operations to date.

3 – Stockholder’s Equity

Legence Corp. is authorized to issue 1,000 shares of common stock with a par value of $0.01 per share, all of which have been issued and are
outstanding as of June 30, 2025 for an aggregate consideration of $10.

4 – Subsequent Events

Legence Corp. has evaluated subsequent events through August 15, 2025, the date on which the balance sheet was available for issuance, and
determined that there are no significant subsequent events requiring adjustment or disclosure.

F-6

Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Member and the Board of Directors of Legence Holdings LLC

Opinion on the Financial Statements

We
have audited the accompanying consolidated balance sheets of Legence Holdings LLC and subsidiaries (the “Company”) as of December 31, 2024 and 2023, and the related consolidated statements of operations, comprehensive loss, changes
in equity, and cash flows for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in
all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2024, in conformity with
accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the
Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United