Company: LGN
Filing Date: 2025-12-09
Form Type: S-1
Source: 0001193125-25-312729
Chunk: 250

Company: Legence Corp.
Filing Date: 2025-12-09
Form: S-1
Chunk 250
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 Statements of Cash Flows (Unaudited) for the Nine Months   
 Ended September 30, 2025 and 2024                                                 |     | F-11 |
| Notes to Condensed Consolidated Financial Statements                              
 (Unaudited)                                                                       |     | F-12 |
| Legence Holdings LLC (Predecessor)                                                |     |      |
| Audited Consolidated Financial Statements                                         |     |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID No.             
 34)                                                                               |     | F-46 |
| Consolidated Balance Sheets as of December 31, 2024 and December                  
 31, 2023                                                                          |     | F-49 |
| Consolidated Statements of Operations for the Years Ended December                
 31, 2024, 2023 and 2022                                                           |     | F-50 |
| Consolidated Statements of Comprehensive Loss for the Years Ended December 31,    
 2024, 2023 and 2022                                                               |     | F-51 |
| Consolidated Statements of Changes in Equity for the Years Ended December 31,     
 2024, 2023 and 2022                                                               |     | F-52 |
| Consolidated Statements of Cash Flows for the Years Ended December                
 31, 2024, 2023 and 2022                                                           |     | F-53 |
| Notes to Consolidated Financial Statements                                        |     | F-55 |

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