Company: LGN
Filing Date: 2025-12-09
Form Type: S-1
Source: 0001193125-25-312729
Chunk: 325

Company: Legence Corp.
Filing Date: 2025-12-09
Form: S-1
Chunk 325
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 applicable acquisition dates in 2023 consist of the following (in thousands, except weighted-average useful lives):

|                        |     | San Jose 
 Boiler   |       |     | A.O. Reed |        |     | OCI |        |     | Other 2023  
 Acquisition |     |     | Total |        |     | Weighted-   
 average     
 Useful Life 
 (in years)  |     |
|:-----------------------|:----|:---------|------:|:----|:----------|-------:|:----|:----|-------:|:----|:------------|----:|:----|:------|-------:|:----|:------------|----:|
| Customer relationships |     | $        | 1,630 |     | $         | 61,900 |     | $   | 12,100 |     | $           | 325 |     | $     | 75,955 |     |             | 9.6 |
| Trade names            |     |          | 1,440 |     |           | 12,600 |     |     |      — |     |             |   — |     |       | 14,040 |     |             | 9.2 |
| Contract backlog       |     |          |     — |     |           |  6,000 |     |     |  3,000 |     |             |  25 |     |       |  9,025 |     |             | 1.8 |
|                        |     | $        | 3,070 |     | $         | 80,500 |     | $   | 15,100 |     | $           | 350 |     | $     | 99,020 |     |             |     |

During the year ended December 31, 2024, the purchase accounting was completed for all 2023 acquisitions without any material measurement period adjustments. F-71

Goodwill arising from acquisitions is derived largely from expected synergies and growth as
well as the acquired assembled workforces. Goodwill is deductible for tax purposes for the A.O. Reed and OCI acquisitions. Goodwill is not deductible for tax purposes for the San Jose Boiler acquisition.

Total Acquisition-related costs of $3.8 million were incurred during the year ended December 31, 2023, including $2.0 million
for A.O. Reed, $1.0 million for OCI and $