Company: LGN
Filing Date: 2025-02-14
Form Type: DRS
Source: 0000950123-25-002471
Chunk: 231

Company: Legence Corp.
Filing Date: 2025-02-14
Form: DRS
Chunk 231
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     |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID No.          
 34)                                                                            |     | F-2  |
| Consolidated Balance Sheet as of December 31, 2023                             |     | F-5  |
| Consolidated Statements of Operations for the Years Ended December             
 31, 2023 and 2022                                                              |     | F-6  |
| Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 
 2023 and 2022                                                                  |     | F-7  |
| Consolidated Statements of Changes in Equity for the Years Ended December 31,  
 2023 and 2022                                                                  |     | F-8  |
| Consolidated Statements of Cash Flows for the Years Ended December             
 31, 2023 and 2022                                                              |     | F-9  |
| Notes to Consolidated Financial Statements                                     |     | F-10 |

F-1

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 and Subsidiaries

Opinion on the Financial Statements

We have audited the
accompanying consolidated balance sheet of Legence Holdings LLC and subsidiaries (the “Company”) as of December 31, 2023, the related consolidated statements of operations and comprehensive loss, changes in equity, and cash flows, for
each of the two years in the period ended December 31, 2023, 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, 2023, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2023, 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 States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and