Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 248

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 248
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 to the revenue growth rate, EBITDA margin, and discount rate used by management to estimate the fair value of the reporting units included the following, among others:

| • |     | We evaluated management’s ability to accurately forecast the revenue growth rate and EBITDA margin by 
 comparing actual results to management’s historical forecasts.                                        |

| • |     | We evaluated the reasonableness of management’s revenue growth rate and forecasted EBITDA margin by                                  
 comparing the forecasts to historical results, information included in industry reports and analyst reports of comparable companies. |

F-8

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83

| • |     | With the assistance of our fair value specialists, we evaluated the reasonableness of the valuation methodology 
 and the discount rate.                                                                                          |

/s/ Deloitte & Touche LLP San Francisco, California April 29, 2025 We have served as the Company’s auditor since 2021. F-9

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 LEGENCE HOLDINGS LLC AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS

| Assets                                                                                                                   
 Current assets:                                                                                                          |     | December 31,           
 2024                   
 (Dollars in thousands) |           |   |     | 2023 |           |   |
|:-------------------------------------------------------------------------------------------------------------------------|:----|:-----------------------|----------:|:--|:----|:-----|----------:|:--|
| Cash and cash equivalents                                                                                                |     | $                      |    81,167 |   |     | $    |    88,920 |   |
| Accounts receivable, net                                                                                                 |     |                        |   448,610 |   |     |      |   422,692 |   |
| Contract assets, net                                                                                                     |     |                        |   188,132 |   |     |      |   125,373 |   |
| Prepaid expenses and other current assets                                                                                |     |                        |    38,506 |   |     |      |    51,683 |   |
| Total current assets                                                                                                     |     |                        |   756,415 |   |     |      |   688,668 |   |
| Property and equipment, net                                                                                              |     |                        |    73,