Company: LGN
Filing Date: 2025-08-15
Form Type: S-1
Source: 0001193125-25-181698
Chunk: 307

Company: Legence Corp.
Filing Date: 2025-08-15
Form: S-1
Chunk 307
---
)          |     | Other assets                              |     | $            | 3,387 |     | $    |  1,296 |
| Interest rate swap liability (long-term)      |     | Other long-term liabilities               |     | $            |   137 |     | $    |  1,182 |

F-48

Legence Holdings LLC and Subsidiaries Notes to Consolidated Financial Statements The following table presents the gross changes in AOCI from the Company’s cash flow hedges (in thousands). There was no tax impact for the years presented.

|                                                                                |     |   |    2024 |   |     |   |    2023 |   |     |   |   2022 |   |
|:-------------------------------------------------------------------------------|:----|:--|--------:|:--|:----|:--|--------:|:--|:----|:--|-------:|:--|
| Accumulated gain in AOCI at the beginning of year                              |     | $ |  22,166 |   |     | $ |  39,556 |   |     | $ |  5,051 |   |
| Unrealized gain recognized in AOCI                                             |     |   |  14,789 |   |     |   |   7,512 |   |     |   | 39,398 |   |
| (Gain) reclassified from AOCI to Interest expense, net of capitalized interest |     |   | (27,844 | ) |     |   | (24,902 | ) |     |   | (4,893 | ) |
| Other comprehensive (loss) income                                              |     |   | (13,055 | ) |     |   | (17,390 | ) |     |   | 34,505 |   |
| Accumulated gain in AOCI at the end of year                                    |     | $ |   9,111 |   |     | $ |  22,166 |   |     | $ | 39,556 |   |

For the years ended December 31, 2024, 2023 and 2022, there was no ineffectiveness recognized in earnings. The following table provides additional details related to the interest rate swap agreements, as amended, that are in effect as of December 31, 2024 (notional in thousands):

| Effective Date    |     | Maturity Date     |