Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 309

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 309
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healthcare and education. Legence specializes in designing, fabricating and installing complex heating, ventilation and air conditioning (“HVAC”), process piping and other mechanical, electrical and plumbing (“MEP”) systems
for new facilities and upgrading HVAC, lighting and building controls in existing facilities to make them more energy efficient and sustainable. Services are primarily provided on a fixed price basis.

The Company was formed as a single-member limited liability company under the laws of the State of Delaware on October 30, 2020. Legence
is a wholly-owned subsidiary of Legence Intermediate LLC (“Member”) which is a wholly-owned subsidiary of Legence Parent LLC (“Parent”). The powers of Legence will be exercised by the authority of Parent, as the
Company’s ultimate parent. Parent has designated certain individuals as officers of the Company. Earnings per share is not presented on the Condensed Consolidated Financial Statements as the Company is a single member limited liability
company.

The accompanying unaudited Condensed Consolidated Financial Statements of Legence were prepared in accordance with accounting
principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Regulation S-X.
Accordingly, these financial statements do not include all information or notes required by GAAP for annual financial statements and should be read together with the Company’s audited Consolidated Financial Statements and notes thereto for the
year ended December 31, 2024 included in this Form S-1. In the opinion of management, the accompanying unaudited Condensed Consolidated Financial Statements includes all adjustments (consisting of normal
recurring adjustments) that are necessary for a fair presentation of the Company’s financial position, results of operations, comprehensive loss and cash flows for the interim periods presented. The December 31, 2024 Condensed
Consolidated Balance Sheet data was derived from the 2024 audited Consolidated Financial Statements but does not include all disclosures required by GAAP. The preparation of the Condensed Consolidated Financial Statements requires management to make
certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, the related revenues and expenses and disclosures as of the date of the financial statements. Actual results could differ from those estimates.

Results of operations for the three and six months ended June 30, 2025 are not necessarily indicative of the results that will be
realized for the year ending December 31, 2025, or for any future period.

Note 2—