Company: LGN
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001193125-25-186788
Chunk: 266

Company: Legence Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 266
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ated Financial Statements                  |     |      |
| Condensed Consolidated Balance Sheets (Unaudited) as of June 30, 2025 and      
 December 31, 2024                                                              |     | F-64 |
| Condensed Consolidated Statements of Operations (Unaudited) for the Three      
 and Six Months Ended June 30, 2025 and 2024                                    |     | F-65 |
| Condensed Consolidated Statements of Comprehensive Loss (Unaudited) for the    
 Three and Six Months Ended June 30, 2025 and 2024                              |     | F-66 |
| Condensed Consolidated Statements of Changes in Equity (Unaudited) for the     
 Three and Six Months Ended June 30, 2025 and 2024                              |     | F-67 |
| Condensed Consolidated Statements of Cash Flows (Unaudited) for the Six Months 
 Ended June 30, 2025 and 2024                                                   |     | F-68 |
| Notes to Condensed Consolidated Financial Statements                           
 (Unaudited)                                                                    |     | F-69 |

F-1

INDEPENDENT AUDITOR’S REPORT

To the stockholder and the Board of Directors of Legence Corp.

Opinion

We have audited the accompanying balance sheet
of Legence Corp. (the “Company”) as of March 27, 2025, and the related notes (collectively referred to as the “financial statement”). In our opinion, the financial statement presents fairly, in all material respects, the
financial position of the Company as of March 27, 2025, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

This financial statement is the
responsibility of the Company’s management. Our responsibility is to express an opinion on this financial statement based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform