Company: LGN
Filing Date: 2025-09-02
Form Type: S-1/A
Source: 0001193125-25-193346
Chunk: 61

Company: Legence Corp.
Filing Date: 2025-09-02
Form: S-1/A
Chunk 61
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 on procedural grounds that argued the Affordable Care Act is unconstitutional in its entirety because the “individual mandate” was repealed by Congress. The Affordable Care Act is expected to remain in effect in its current
form; however, we continue to evaluate the effect that the Affordable Care Act has on our business. A material increase in the costs of employee health insurance could affect our revenue and profitability, which could have a material adverse impact
on our business, financial condition and results of operations.

39

If we expand our operations internationally, we could be subject to new challenges and risks and our financial results could be adversely affected. International expansion is one of our growth strategies, and we may derive a portion of our revenues and operations from outside of the United States in the future. If we expand internationally, these operations will be subject to a variety of risks that we do not face in the United States, including:

| • |     | building and managing a highly experienced foreign workforce and overseeing and ensuring the performance of 
 foreign subcontractors;                                                                                     |

| • |     | conforming our service offerings to various international regulatory requirements, including the European Union 
 General Data Protection Regulation;                                                                             |

| • |     | complying with the U.S. Foreign Corrupt Practices Act (“FCPA”), economic sanctions, export controls 
 and other U.S. regulations associated with cross-border business activities;                        |

| • |     | difficulties in obtaining or complying with various licenses, approvals, certifications and other authorizations 
 necessary to provide our service offerings in any of these jurisdictions;                                        |

| • |     | difficulties attracting customers in new jurisdictions; |

| • |     | increased travel, infrastructure and legal and compliance costs associated with multiple international locations; |

| • |     | additional withholding taxes or other taxes on our foreign income, and tariffs or other restrictions on foreign 
 trade or investment;                                                                                            |

| • |     | imposition of, or unexpected adverse changes in, foreign laws or regulatory requirements, many of which differ 
 from those in the United States;                                                                               |

| • |     | exposure to foreign currency exchange rate risk; |

| • |     | longer payment cycles for sales in some foreign countries and potential difficulties in enforcing contracts and 
 collecting accounts receivable;                                                                                 |

| • |     | difficulties in repatriating overseas earnings; |

| • |     | international and regional economic, political and labor conditions in the countries in which we operate; and |

| • |     | political unrest, war, incidents of terrorism, pandemics or responses to such events