Company: LGN
Filing Date: 2025-07-15
Form Type: DRS/A
Source: 0000950123-25-006399
Chunk: 344

Company: Legence Corp.
Filing Date: 2025-07-15
Form: DRS/A
Chunk 344
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ensed Consolidated Statements of Cash Flows consistent with the interest that is hedged. See “Note 9—Derivatives” for additional information on the Company’s interest rate swaps. |

| (2) | Includes right-of-use assets         
 acquired. See “Note 4—Acquisitions”. |

See “ Note 4 – Acquisitions” for disclosure of non-cashfinancing of acquisitions through issuance of Parent interests. Note 16—Subsequent Events The Company evaluated subsequent events through July 15, 2025, the date the Condensed Consolidated Financial Statements are available to be issued. Refer to “ Note 9 – Derivatives” for new interest rate swap F-87

Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

Legence Holdings LLC and Subsidiaries

Notes to Condensed Consolidated Financial Statements—(Continued)

(Unaudited)

agreements executed in July 2025. On July 4, 2025, the One Big Beautiful Bill Act (“the Act”) was enacted into law. The Act includes significant changes to the U.S. tax code,
including restoration of immediate recognition of domestic research and development expenditures and reinstatement of 100% bonus depreciation for qualifying 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 March 31, 2025, no adjustments have been made to the condensed consolidated financial statements as of and for the three months
ended March 31, 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

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Shares Legence Corp. Class A Common Stock Prospectus

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