Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 302

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 302
---
794 |   |     |   |   5,627 |   |
| Changes in the fair value of contingent consideration liabilities |     |                         |       — |   |     |   |  31,071 |   |     |   |   4,322 |   |
| Goodwill impairment                                               |     |                         |  17,804 |   |     |   |   5,051 |   |     |   |  23,440 |   |
| Equity in earnings of joint venture                               |     |                         |  (3,063 | ) |     |   |  (1,329 | ) |     |   |       — |   |
| Interest expense, net of capitalized interest                     |     |                         |  91,609 |   |     |   |  68,196 |   |     |   |  50,836 |   |
| Interest income                                                   |     |                         |  (5,464 | ) |     |   |  (4,249 | ) |     |   |    (236 | ) |
| Credit agreement amendment fees                                   |     |                         |   7,801 |   |     |   |       — |   |     |   |       — |   |
| Other (income) expense, net                                       |     |                         |    (473 | ) |     |   |     257 |   |     |   |    (187 | ) |
| Loss before income tax                                            |     | $                       | (23,122 | ) |     | $ | (53,944 | ) |     | $ | (74,661 | ) |

Separate measures of Legence’s assets, including capital expenditures, are not produced or utilized by management to evaluate segment performance. All operations are located in the United States, the Company’s country of domicile. F-55

Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

Note 17—Related Party Transactions

The Company’s related party transactions include transactions with related parties and certain entities associated with the Company and
Sponsor.

As discussed in “”,
the Company had related-party revenue from certain unconsolidated joint ventures of $5.7 million for the year ended December 31, 2024. Additionally, during the years ended December 31, 2023 and 2022, the Company had revenue of
$