Company: LGN
Filing Date: 2025-07-15
Form Type: DRS/A
Source: 0000950123-25-006399
Chunk: 258

Company: Legence Corp.
Filing Date: 2025-07-15
Form: DRS/A
Chunk 258
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/s/ Deloitte & Touche LLP

San Francisco, California

April 29, 2025

We have served as the Company’s auditor since 2025.

F-2

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

Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

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 managing member 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.