Company: LGN
Filing Date: 2025-09-02
Form Type: S-1/A
Source: 0001193125-25-193346
Chunk: 5

Company: Legence Corp.
Filing Date: 2025-09-02
Form: S-1/A
Chunk 5
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” refers to Legence Parent II. |

| • |     | “Sustainability Services” refers to IDC’s Purpose-Built Sustainability Services, which includes                                                
 strategy, operations and business model, finance and accounting, governance, risk and compliance, human capital management and communications. |

| • |     | “Tax Receivable Agreement” refers to the tax receivable agreement, by and among Legence and the TRA 
 Members, to be entered into upon the consummation of this offering.                                 |

| • |     | “Term Loan Credit Facility” refers to the term loan facility provided under the Credit Agreement. |

| • |     | “TRA Members” refers to Legence Parent and Legence Parent II, as the “initial TRA                                                            
 Members,” and any others who may from time to time become party to the Tax Receivable Agreement following the consummation of this offering. |

iv

PRESENTATION OF FINANCIAL AND OPERATING DATA

The historical consolidated financial information presented in this prospectus is that of our predecessor, Legence Holdings. Immediately
following the Corporate Reorganization and Offering Transactions (as defined below), the Company will be a holding company, and its sole material asset will be a controlling equity interest in Legence Holdings. As the managing member of Legence
Holdings, the Company will operate and control all of the business and affairs of Legence Holdings, have the obligation to absorb losses and receive benefits from Legence Holdings and, through Legence Holdings and its subsidiaries, conduct our
business. The Corporate Reorganization lacks economic substance under GAAP and therefore will be accounted for in a manner consistent with a reorganization of entities under common control. Please see the section titled “Corporate
Reorganization” and the unaudited pro forma condensed consolidated financial information and the related notes to such financial information included elsewhere in this prospectus for additional information.

INDUSTRY AND MARKET DATA

The market data and certain other statistical information included in this prospectus are based on a variety of sources, including independent
industry publications, government publications and other published independent sources. Some data is also based on our good faith estimates, which have been derived from management’s knowledge and experience in the industry in which we
operate. Although we have not independently verified the accuracy or completeness of the third-party information included in this prospectus, based on management’s knowledge and experience, we believe that these third-party sources are
reliable and that the third-party information included in this prospectus or in our estimates is accurate