Company: LGN
Filing Date: 2025-07-15
Form Type: DRS/A
Source: 0000950123-25-006399
Chunk: 330

Company: Legence Corp.
Filing Date: 2025-07-15
Form: DRS/A
Chunk 330
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 were adjusted for: an increase in interest expense for debt incurred by the Company to finance the transactions, increased depreciation and amortization expense due to the fair value of fixed assets and intangible assets, adjustments for operating lease right-of-useasset lease expense, and the reclassification of transaction expenses to the beginning of the respective pro forma period for each acquisition. The pro forma combined historical results do not eliminate the impact of Acquisition-related costs nor any cost savings or other synergies that may result from the acquisitions. Results of Operations For the three months ended March 31, 2024, Revenue of $5.8 million and Net income attributable to Legence of $0.2 million are included on the Condensed Consolidated Statements of Operations for the P2S acquisition. Note 5—Goodwill and Intangible Assets The following is a summary of changes in the carrying value of Goodwill by segment (in thousands):

| Carrying value of Goodwill      |     | Engineering & 
 Consulting    |         |     | Installation & 
 Maintenance    |         |     | Total |         |
|:--------------------------------|:----|:--------------|--------:|:----|:---------------|--------:|:----|:------|--------:|
| Balance, December 31, 2024      |     | $             | 433,077 |     | $              | 348,117 |     | $     | 781,194 |
| Measurement period adjustments  |     |               |   1,737 |     |                |       — |     |       |   1,737 |
| Balance, March 31, 2025         |     | $             | 434,814 |     | $              | 348,117 |     | $     | 782,931 |
| Accumulated goodwill impairment |     |               |         |     |                |         |     |       |         |
| Balance, December 31, 2024      |     | $             |  22,855 |     | $              |  47,407 |     | $     |  70,262 |
| Balance, March 31, 2025         |     | $             |  22,855 |     | $              |  47,407 |     | $     |  70,262 |

F-75

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Legence Holdings