Company: LGN
Filing Date: 2025-02-14
Form Type: DRS
Source: 0000950123-25-002471
Chunk: 114

Company: Legence Corp.
Filing Date: 2025-02-14
Form: DRS
Chunk 114
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 of our predecessor for the periods presented,
primarily for the reasons described below.

Corporate Reorganization

Our Consolidated Financial Statements included in this prospectus are based on the financial statements of our predecessor, Legence Holdings
LLC. As a result, the historical consolidated financial data may not give you an accurate indication of what our actual results would have been if the Corporate Reorganization had been completed at the beginning of the periods presented or of what
our future results of operations are likely to be.

After giving effect to the Corporate Reorganization and the offering contemplated by
this prospectus, (a) Legence will own an approximate % economic interest in Legence Holdings (or % if the underwriters’ option to purchase additional shares is exercised in full and after giving effect to the application of
the net

77

Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

proceeds therefrom), (b) Legence Investment Aggregator I will own an approximate % economic interest in Legence Holdings (or % if the underwriters’ option to purchase
additional shares is exercised in full and after giving effect to the application of the net proceeds therefrom) and (c) Legence Investment Aggregator II will own an approximate % economic interest in Legence (or % if the
underwriters’ option to purchase additional shares is exercised in full and after giving effect to the application of the net proceeds therefrom). In addition, Legence will be the sole managing member of Legence Holdings and will be responsible
for all operational, management and administrative decisions relating to Legence Holdings’ business.

Acquisitions

We have pursued and plan to continue to pursue acquisitions as part of our growth strategy, including acquisitions that expand our
capabilities, give us access to new customers or extend our geographic reach. As a result of our acquisition strategy, our results include incremental revenues and expenses following the completion date of an acquisition, as well as various
transaction expenses to support the completion of these acquisitions.

Public Company Expenses

Following the closing of this offering, we anticipate incurring incremental general and administrative expenses as a result of operating as a
publicly traded company, such as expenses associated with SEC reporting requirements, including annual and quarterly reports, SOX compliance expenses, expenses associated with listing our Class A Common Stock on the ,
independent auditor fees, legal fees, investor relations expenses, registrar and transfer agent fees, director and officer insurance expenses and director and officer compensation expenses. These incremental