Company: LGN
Filing Date: 2025-12-09
Form Type: S-1
Source: 0001193125-25-312729
Chunk: 254

Company: Legence Corp.
Filing Date: 2025-12-09
Form: S-1
Chunk 254
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 ) |     |      |   (3,990 | ) |
| Finance lease payments                                                                          |     |                   |   (2,694 | ) |     |      |   (1,798 | ) |
| Cash distributions to Legence Parent                                                            |     |                   |        — |   |     |      |   (1,662 | ) |
| Cash contributions from Legence Parent                                                          |     |                   |        — |   |     |      |      400 |   |
| Proceeds from IPO, net of underwriting discounts and commissions                                |     |                   |  780,243 |   |     |      |        — |   |
| Debt issuance costs                                                                             |     |                   |        — |   |     |      |   (1,091 | ) |
| Payments of contingent consideration (including $(20,663) in 2024 from related parties)         |     |                   |        — |   |     |      |  (32,429 | ) |
| Payments for deferred offering costs                                                            |     |                   |  (21,165 | ) |     |      |        — |   |
| Cash (used in) provided by financing activities                                                 |     |                   |  (42,296 | ) |     |      |  199,858 |   |
| Increase (decrease) in cash and cash equivalents                                                |     |                   |   94,867 |   |     |      |   (9,613 | ) |
| Cash and cash equivalents, beginning of period                                                  |     |                   |   81,167 |   |     |      |   88,920 |   |
| Cash and cash equivalents, end of period                                                        |     | $                 |  176,034 |   |     | $    |   79,307 |   |

The supplemental disclosures to the Condensed Consolidated Statements of Cash Flows are included in “Note 19 – Other Financial Information”. See Notes to Condensed Consolidated Financial Statements. F-11

Legence Corp.

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Note 1 - Nature of Operations and Basis of Presentation

Organization

Legence Corp. was incorporated as a Delaware corporation on January 9, 2025 as a holding company for the purpose of facilitating an initial public
offering (“IPO”) and other related transactions in order to carry on the business of Legence Holdings LLC (“Legence Holdings”). Leg