Company: LGN
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001193125-25-186788
Chunk: 269

Company: Legence Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 269
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 Total liabilities and stockholder’s equity                                     |     | $ |       10 |     | $ |        10 |

F-5

Legence Corp.

Notes to Balance Sheet

(Unaudited)

1 – Nature of Operations

Legence Corp. was incorporated in the state of Delaware on January 9, 2025 in anticipation of a potential initial public offering
(“IPO”) and related reorganization transactions. Following the IPO and the transactions related thereto, Legence Corp. will be a holding company whose sole material asset will consist of membership interests in Legence Holdings LLC.
After the consummation of the IPO and related reorganization transactions, Legence Corp. will be the managing member of Legence Holdings LLC and will control and be responsible for all operational, management and administrative decisions relating to
Legence Holdings LLC business and will consolidate the financial results of Legence Holdings LLC and its subsidiaries.

2 – Summary of Significant Accounting Policies

Basis of Accounting and Presentation

The accounts are maintained and the balance sheet has been prepared in accordance with accounting principles generally accepted in the United States of
America. Separate statements of operations, changes in stockholders’ equity and cash flows have not been presented because Legence Corp. has had no operations to date.

3 – Stockholder’s Equity

Legence Corp. is
authorized to issue 1,000 shares of common stock with a par value of $0.01 per share, all of which have been issued and are outstanding as of June 30, 2025 for an aggregate consideration of $10.

4 – Subsequent Events

Legence Corp. has evaluated
subsequent events through August 15, 2025, the date on which the balance sheet was available for issuance, and determined that there are no significant subsequent events requiring adjustment or disclosure.

F-6

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Member and the Board of Directors of Legence Holdings LLC

Opinion on the Financial Statements

We have audited the
accompanying consolidated balance sheets of Legence Holdings LLC and subsidiaries (the “Company”) as of December 31, 2024 and 2023, and the related consolidated statements of operations, comprehensive loss, changes in equity, and
cash flows for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material