# Legence Corp.: financial statements, quarterly

LGN · Nasdaq · CIK 2052568 · [Industrials](/sectors/industrials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/lgn.md) · [Financials](/companies/lgn/financials.md) · [Filings](/companies/lgn/filings.md) · [Insiders](/companies/lgn/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/lgn/financials.md?period=annual).

## Income statement

| Line item | Unit | period not labelled (2024-03-31) | period not labelled (2024-06-30) | period not labelled (2024-09-30) | period not labelled (2024-12-31) | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | not reported | not reported | [561](/filings/0002052568-25-000018.md) | [548 d](/filings/0002052568-26-000008.md) | [506](/filings/0002052568-26-000017.md) | [599](/filings/0002052568-26-000026.md) | [708](/filings/0002052568-25-000018.md) | [738 d](/filings/0002052568-26-000008.md) | [1,038](/filings/0002052568-26-000017.md) | [1,262](/filings/0002052568-26-000026.md) |
| Cost of revenue | $m | not reported | not reported | [442](/filings/0002052568-25-000018.md) | [435 d](/filings/0002052568-26-000008.md) | [394](/filings/0002052568-26-000017.md) | [470](/filings/0002052568-26-000026.md) | [560](/filings/0002052568-25-000018.md) | [590 d](/filings/0002052568-26-000008.md) | [852](/filings/0002052568-26-000017.md) | [1,042](/filings/0002052568-26-000026.md) |
| Gross profit | $m | not reported | not reported | [119](/filings/0002052568-25-000018.md) | [113 d](/filings/0002052568-26-000008.md) | [112](/filings/0002052568-26-000017.md) | [129](/filings/0002052568-26-000026.md) | [148](/filings/0002052568-25-000018.md) | [147 d](/filings/0002052568-26-000008.md) | [186](/filings/0002052568-26-000017.md) | [220](/filings/0002052568-26-000026.md) |
| Selling, general and administrative | $m | not reported | not reported | [67.2](/filings/0002052568-25-000018.md) | [63.0 d](/filings/0002052568-26-000008.md) | [69.5](/filings/0002052568-26-000017.md) | [72.5](/filings/0002052568-26-000026.md) | [85.9](/filings/0002052568-25-000018.md) | [115 d](/filings/0002052568-26-000008.md) | [116](/filings/0002052568-26-000017.md) | [148](/filings/0002052568-26-000026.md) |
| Operating income | $m | not reported | not reported | [27.0](/filings/0002052568-25-000018.md) | [5.6 d](/filings/0002052568-26-000008.md) | [16.6](/filings/0002052568-26-000017.md) | [31.3](/filings/0002052568-26-000026.md) | [37.2](/filings/0002052568-25-000018.md) | [(23.5) d](/filings/0002052568-26-000008.md) | [22.4](/filings/0002052568-26-000017.md) | [(6.6)](/filings/0002052568-26-000026.md) |
| Interest expense | $m | not reported | not reported | [23.7](/filings/0002052568-25-000018.md) | [26.2 d](/filings/0002052568-26-000008.md) | [29.6](/filings/0002052568-26-000017.md) | [30.4](/filings/0002052568-26-000026.md) | [28.2](/filings/0002052568-25-000018.md) | [13.6 d](/filings/0002052568-26-000008.md) | [17.0](/filings/0002052568-26-000017.md) | [16.9](/filings/0002052568-26-000026.md) |
| Income tax | $m | not reported | not reported | [4.6](/filings/0002052568-25-000018.md) | [(5.0) d](/filings/0002052568-26-000008.md) | [4.0](/filings/0002052568-26-000017.md) | [5.5](/filings/0002052568-26-000026.md) | [4.1](/filings/0002052568-25-000018.md) | [8.5 d](/filings/0002052568-26-000008.md) | [(13.4)](/filings/0002052568-26-000017.md) | [11.1](/filings/0002052568-26-000026.md) |
| Net income | $m | [(15.0)](/filings/0002052568-25-000018.md) | [6.2](/filings/0002052568-25-000018.md) | [(1.1)](/filings/0002052568-25-000018.md) | [(18.7) d](/filings/0002052568-26-000008.md) | [(21.2)](/filings/0002052568-26-000017.md) | [(5.3)](/filings/0002052568-26-000026.md) | [(0.6)](/filings/0002052568-25-000018.md) | [(32.7) d](/filings/0002052568-26-000008.md) | [16.1](/filings/0002052568-26-000017.md) | [(27.8)](/filings/0002052568-26-000026.md) |
| Diluted EPS | $ per share | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [0.13](/filings/0002052568-26-000017.md) | [(0.37)](/filings/0002052568-26-000026.md) |
| Basic EPS | $ per share | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [0.24](/filings/0002052568-26-000017.md) | [(0.37)](/filings/0002052568-26-000026.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:ProfitLoss, us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | period not labelled (2024-12-31) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [81.2](/filings/0002052568-26-000008.md) | [176](/filings/0002052568-25-000018.md) | [230](/filings/0002052568-26-000026.md) | [245](/filings/0002052568-26-000017.md) | [292](/filings/0002052568-26-000026.md) |
| Current assets | $m | [756](/filings/0002052568-26-000008.md) | [1,038](/filings/0002052568-25-000018.md) | [1,110](/filings/0002052568-26-000026.md) | [1,471](/filings/0002052568-26-000017.md) | [1,648](/filings/0002052568-26-000026.md) |
| Total assets | $m | [2,353](/filings/0002052568-26-000008.md) | [2,600](/filings/0002052568-25-000018.md) | [2,679](/filings/0002052568-26-000026.md) | [3,483](/filings/0002052568-26-000017.md) | [3,740](/filings/0002052568-26-000026.md) |
| Current liabilities | $m | [411](/filings/0002052568-26-000008.md) | [660](/filings/0002052568-25-000018.md) | [708](/filings/0002052568-26-000026.md) | [1,133](/filings/0002052568-26-000017.md) | [1,225](/filings/0002052568-26-000026.md) |
| Total liabilities | $m | [2,149](/filings/0002052568-26-000008.md) | [1,773](/filings/0002052568-25-000018.md) | [1,891](/filings/0002052568-26-000026.md) | [2,532](/filings/0002052568-26-000017.md) | [2,762](/filings/0002052568-26-000026.md) |
| Shareholders' equity | $m | not reported | [388](/filings/0002052568-25-000018.md) | [392](/filings/0002052568-26-000026.md) | [505](/filings/0002052568-26-000017.md) | [600](/filings/0002052568-26-000026.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | period not labelled (2024-12-31) | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [6.0 d](/filings/0002052568-26-000008.md) | [29.5](/filings/0002052568-26-000017.md) | [33.1 d](/filings/0002052568-26-000026.md) | [99.6 d](/filings/0002052568-25-000018.md) | [94.7 d](/filings/0002052568-26-000008.md) | [120](/filings/0002052568-26-000017.md) | [74.4 d](/filings/0002052568-26-000026.md) |
| Capital expenditure | $m | [6.2 d](/filings/0002052568-26-000008.md) | [5.4](/filings/0002052568-26-000017.md) | [8.8 d](/filings/0002052568-26-000026.md) | [10.6 d](/filings/0002052568-25-000018.md) | [13.2 d](/filings/0002052568-26-000008.md) | [17.8](/filings/0002052568-26-000017.md) | [24.0 d](/filings/0002052568-26-000026.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

## Shares

| Line item | Unit | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [108](/filings/0002052568-26-000017.md) | [76.0](/filings/0002052568-26-000026.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:50 ET. No prices; not investment advice.
