Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 121

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 121
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 |     12.9 | % |     |   |          11.4 | %  |     |   |         10.4 | %  |     |   |      10.0 | %  |     |   |     12.1 | %  |

| (1) | Represents costs incurred in connection with our debt refinancings in each of the periods presented. |

| (2) | Refer to “Note 5—Goodwill and Intangible Assets” in the Notes to Consolidated Financial 
 Statements, for details on the nature of the impairment.                                |

80

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

| (3) | For the three months ended June 30, 2025, March 31, 2025, December 31, 2024, September 30,                                                                                                                                
 2024, June 30, 2024 and March 31, 2024, the figures include $0.0 million, $0.2 million, $0.0 million, $0.2 million, $1.4 million and $4.1 million, respectively, of acquisition costs recorded in                         
 acquisition-related costs and $0.3 million, $1.3 million, $2.1 million, $0.7 million, $0.7 million and $0.0 million, respectively, of acquisition integration costs recorded in selling, general and administrative costs 
 in the Consolidated Condensed Statement of Operations.                                                                                                                                                                    |

| (4) | Represents consulting and initial upfront costs associated with implementing and optimizing certain enterprise 
 resource planning systems, including IFS, Onestream and Ceridian Dayforce.                                     |

| (5) | Represents (i) consulting costs associated with rebranding efforts in connection with our name change to                                                                                                                                         
 Legence that we do not expect to recur in the future, (ii) upfront consulting and out-of-pocket costs related to developing and launching the cross-selling                                                                                      
 framework amongst our brands, many of which were more recently acquired and integrated into the Legence brand, (iii) consulting and legal fees associated with education and marketing efforts for our clients with respect to utilizing certain 
 government incentive programs and (iv) consulting, legal, accounting, and other expenses in connection with non-recurring extraordinary company transactions, including fees related to our IPO that did not                                     
 meet the requirements to be deferred issuance costs.