Company: LGN
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001193125-25-186788
Chunk: 29

Company: Legence Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 29
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 are accordingly dependent upon distributions from Legence Holdings to pay taxes, make payments under the Tax Receivable Agreement and cover our corporate and other overhead 
 expenses.                                                                                                                                                                                                                                                |

| • |     | We do not intend to pay dividends following the completion of this offering and may never pay dividends. |

| • |     | Our sale or issuance of additional Common Stock or other equity-related securities could dilute each 
 stockholder’s ownership interest or adversely affect the market price of our Class A Common Stock.   |

| • |     | We will be required to make payments under the Tax Receivable Agreement for certain tax benefits we may claim, 
 and the amounts of such payments could be significant.                                                         |

17

Summary Historical and Unaudited Pro Forma Financial Information

The following table shows summary historical financial information and other data for the Company’s predecessor, Legence Holdings, and
summary unaudited pro forma financial information for the periods and as of the dates indicated.

The summary historical financial
information as of December 31, 2024 and December 31, 2023, and for the years ended December 31, 2024, 2023 and 2022, were derived from the audited historical consolidated financial statements of Legence Holdings included elsewhere in this
prospectus. The summary historical financial information as of June 30, 2025 and June 30, 2024, and for the six months ended June 30, 2025 and 2024, were derived from the unaudited condensed consolidated financial statements of Legence Holdings
included elsewhere in this prospectus.

The summary unaudited pro forma financial information as of and for the year ended
December 31, 2024 and as of and for the six months ended June 30, 2025 has been prepared to give pro forma effect to (i) the Corporate Reorganization described elsewhere in this prospectus under the section titled “Corporate
Reorganization” and (ii) this offering and the application of the net proceeds from this offering as described elsewhere in this prospectus under “Use of Proceeds,” as if each had been completed on January 1, 2024.

This information is subject to and gives effect to the assumptions and adjustments described in the notes accompanying the unaudited pro forma
condensed financial information included elsewhere in this prospectus. The summary unaudited pro forma financial information is presented for informational purposes only and should not be considered indicative of actual results of operations that
would have