Company: LGN
Filing Date: 2025-02-14
Form Type: DRS
Source: 0000950123-25-002471
Chunk: 234

Company: Legence Corp.
Filing Date: 2025-02-14
Form: DRS
Chunk 234
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 |     | With the assistance of our specialists, we evaluated the reasonableness of the discount rate by developing a 
 range of independent estimates and comparing those to the discount rate selected by management.              |

F-3

Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

/s/ Deloitte & Touche LLP

San Francisco, California

February 13, 2025

We have served as the Company’s auditor since 2021.

F-4

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Legence Holdings LLC and Subsidiaries Consolidated Balance Sheet

|                                                                     |     | December 31, 2023     |           |   |
|:--------------------------------------------------------------------|:----|:----------------------|----------:|:--|
|                                                                     |     | -Dollars in thousands |           |   |
| Assets                                                              |     |                       |           |   |
| Current assets:                                                     |     |                       |           |   |
| Cash and cash equivalents                                           |     | $                     |    88,920 |   |
| Accounts receivable, net                                            |     |                       |   422,692 |   |
| Contract assets, net                                                |     |                       |   125,373 |   |
| Prepaid expenses and other                                          |     |                       |    51,683 |   |
| Total current assets                                                |     |                       |   688,668 |   |
| Property and equipment, net                                         |     |                       |    71,744 |   |
| Operating lease                                                     
 right-of-use assets                                                 |     |                       |    43,086 |   |
| Operating lease                                                     
 right-of-use assets—related parties                                 |     |                       |    23,191 |   |
| Goodwill                                                            |     |                       |   676,034 |   |
| Intangible assets, net                                              |     |                       |   618,147 |   |
| Other assets                                                        |     |                       |     5,271 |   |
| Total assets                                                        |     | $                     | 2,126,141 |   |
| Liabilities and Equity                                              |     |                       |           |   |
| Current liabilities:                                                |     |                       |           |   |
| Accounts payable                                                    |     | $                     |   107,389 |