Company: LGN
Filing Date: 2025-09-02
Form Type: S-1/A
Source: 0001193125-25-193346
Chunk: 106

Company: Legence Corp.
Filing Date: 2025-09-02
Form: S-1/A
Chunk 106
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 FINANCIAL INFORMATION The unaudited pro forma condensed consolidated balance sheet as of June 30, 2025, and the unaudited pro forma condensed consolidated statement of operations for the six months ended June 30, 2025 and the year ended December 31, 2024, present our consolidated financial position and results of operations after giving effect to the following transactions (collectively, the “Transactions”):

| • |     | the Corporate Reorganization, as described and defined under “Corporate Reorganization”; and |

| • |     | the sale by us of shares of Class A Common Stock pursuant to this offering and the application of the                                                                                                                                   
 proceeds from this offering as described in “Use of Proceeds,” based on the initial public offering price of $27.00 per share, after deducting the underwriting discounts and commissions and estimated offering expenses payable by us 
 in connection with this offering; and                                                                                                                                                                                                   |

| • |     | the grant of restricted stock units and stock options in connection with this offering (the “Offering 
 Transactions”).                                                                                       |

The following unaudited pro forma condensed consolidated financial information is derived from the historical consolidated financial statements and interim condensed consolidated financial statements of the Company included elsewhere in this prospectus. The unaudited pro forma condensed consolidated balance sheet as of June 30, 2025 gives effect to transaction accounting adjustments that depict the accounting for the Transactions as if they had occurred on June 30, 2025. The unaudited pro forma condensed consolidated statement of operations for the six months ended June 30, 2025 and the year ended December 31, 2024 gives effect to the Transactions as if they had occured on January 1, 2024. The unaudited pro forma condensed consolidated financial information was prepared in accordance with Article 11 of Regulation S-X,using the assumptions set forth in the notes to the unaudited pro forma condensed consolidated financial information. The unaudited pro forma condensed consolidated financial information has been adjusted to include transaction accounting adjustments, which reflect the application of the accounting required by GAAP, linking the effects of the Transactions listed above to the Company’s historical consolidated financial statements. For purposes of the unaudited pro forma condensed consolidated financial information, we have assumed that shares of Class A Common Stock will be issued by us at a price per share equal to the midpoint of the estimated offering price range set forth on the cover page of this prospectus, and as a result, immediately following the completion of this offering