Company: LGN
Filing Date: 2025-05-14
Form Type: DRS/A
Source: 0000950123-25-005247
Chunk: 307

Company: Legence Corp.
Filing Date: 2025-05-14
Form: DRS/A
Chunk 307
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| Increases based on tax positions related to the current period |     |   |      — |     |   |     — |     |   |     — |
| Increases based on tax positions related to prior periods      |     |   |  7,681 |     |   |     — |     |   |     — |
| Decreases based on tax positions related to prior periods      |     |   |      — |     |   |     — |     |   |     — |
| Decreases related to cash settlements with taxing authorities  |     |   |      — |     |   |     — |     |   |     — |
| Unrecognized tax benefits at the end of period                 |     | $ | 10,358 |     | $ | 2,677 |     | $ | 2,677 |

The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and local jurisdictions. The Company remains subject to income tax examinations for its U.S. federal income taxes for tax years ending December 31, 2021 through 2024. Starting in 2021, the Company has utilized historical pre-acquisition tax losses (2009 through 2021) related to a prior acquisition, which could be subject to review by the IRS upon examination. The open years subject to examination for state tax purposes vary by jurisdiction but generally the Company is no longer subject to examinations for tax years ending prior to December 31, 2020. Note 16—Segment Information Legence reports its results under two reportable segments: 1) Engineering & Consulting, and 2) Installation & Maintenance. Segments are presented according to the nature of the business activities, and reflect the Company’s consideration of financial information provided to the chief executive officer, who is the CODM. The CODM primarily uses gross profit to assess performance and allocate resources, including decisions such as the annual budget review and approval, allocation of resources to hire additional key personnel, entering new markets and development of new technologies, evaluating executive performance, and determining performance-related bonus plans in each segment. F-54

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Legence Holdings LLC and Subsidiaries Notes to Consolidated Financial Statements Engineering & Consulting:The Engineering & Consulting segment designs HVAC and other MEP systems for buildings, develops strategies to reduce energy usage and make buildings more sustainable and provides program and project management services