Company: LGN
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001193125-25-186788
Chunk: 300

Company: Legence Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 300
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 recognized a bargain purchase gain of $0.7 million, included in Other (income) expense, net on the Consolidated Statements of Operations, related to Other 2022 Acquisitions, which was derived primarily from negotiating directly with sellers without a competitive bidding process. Supplemental Pro Forma Information (Unaudited) The following unaudited supplemental pro forma results of operations for Legence are presented as if 2024 acquisitions had been consummated on January 1, 2023, 2023 acquisitions had been consummated on January 1, 2022 and 2022 acquisitions had been consummated on January 1, 2021. These unaudited supplemental pro forma results are provided for illustrative purposes only and may not be indicative of the actual results that would have been achieved by the combined companies or the future results of the combined companies (in thousands).

|                                  |     | Year Ended December 31, |      2024 |   |     |   |      2023 |   |     |   |      2022 |   |
|:---------------------------------|:----|:------------------------|----------:|:--|:----|:--|----------:|:--|:----|:--|----------:|:--|
| Revenue                          |     | $                       | 2,151,196 |   |     | $ | 1,985,764 |   |     | $ | 1,518,571 |   |
| Net loss attributable to Legence |     | $                       |   (18,156 | ) |     | $ |   (69,498 | ) |     | $ |   (84,344 | ) |

F-36

Legence Holdings LLC and Subsidiaries Notes to Consolidated Financial Statements These pro forma combined historical results were adjusted for: an increase in interest expense for debt incurred by the Company to finance the transactions, increased depreciation and amortization expense due to the fair value of fixed assets and intangible assets, adjustments for operating lease right-of-useasset lease expense, and the reclassification of transaction expenses to the beginning of the respective pro forma period for each acquisition. The pro forma combined historical results do not eliminate the impact of Acquisition-related costs nor any cost savings or other synergies that may result from the acquisitions. Results of Operations For the year ended December 31, 2024, Revenue of $105.9 million and Net loss attributable to Legence of $(2.8