Company: LGN
Filing Date: 2025-08-15
Form Type: S-1
Source: 0001193125-25-181698
Chunk: 344

Company: Legence Corp.
Filing Date: 2025-08-15
Form: S-1
Chunk 344
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 cash flows resulting from its interest rate swaps in Cash provided by operating                                                                                               
 activities on the Condensed Consolidated Statements of Cash Flows consistent with the interest that is hedged. See “Note 9—Derivatives” for additional information on the Company’s interest rate swaps. |

| (2) | Includes right-of-use assets         
 acquired. See “Note 4—Acquisitions”. |

See “ Note 4—Acquisitions” for disclosure of non-cashfinancing of acquisitions through issuance of Parent interests. Note 16—Subsequent Events The Company evaluated subsequent events through August 15, 2025, the date the Condensed Consolidated Financial Statements are available to be issued. Refer to “ Note 9—Derivatives” for interest rate swap agreements executed in July 2025. On July 4, 2025, the One Big Beautiful Bill Act (“the Act”) was enacted into law. The Act includes significant changes to the U.S. tax code, including restoration of immediate recognition of domestic research and development expenditures and reinstatement of 100% bonus depreciation for qualifying property. The Act also removes the deductions under Code Section 179D for energy-efficient commercial buildings, effective for properties where construction begins after June 30, 2026. Additionally, the Act eases the limitation on interest expense deductions by allowing companies to calculate their income for 163(j) purposes before deducting depreciation and amortization. As the Act was enacted after the Company’s reporting period ended June 30, 2025, no adjustments have been made to the condensed consolidated financial statements as of and for the three and six months ended June 30, 2025. The Company is currently evaluating the impact of the Act on its condensed consolidated financial statements, including the effects on its deferred tax assets and liabilities. The impact of the Act will be reflected in the Company’s financial statements as of and for the three and nine months ending September 30, 2025, the period in which the legislation was enacted. F-88

Shares Legence Corp. Class A Common Stock Prospectus Joint Lead Book-Running Managers

| Goldman Sachs & Co. LLC |     | Jefferies |

Bookrunners

| BofA Securities |     | Barclays |     | Morgan Stanley |     | RBC Capital Markets |     | SOCIETE GENERALE |

| BMO Capital Markets |     | Cantor |     | Guggenheim Securities |     | Wolfe | Nomura Alliance |

| MUFG |