# Legence Corp. (LGN) FY2026 Q2 Balance Sheet

- Company: Legence Corp. (LGN)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-13, accession number 0002052568-26-000026
- Page: https://plicit.ai/financials/lgn/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/lgn-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 3,739,689,000 US dollars
- **Current assets**: 1,648,176,000 US dollars
- **Non-current assets**: 2,091,513,000 US dollars
- **Liabilities**: 2,762,149,000 US dollars
- **Current liabilities**: 1,224,667,000 US dollars
- **Non-current liabilities**: 1,537,482,000 US dollars
- **Equity**: 977,540,000 US dollars
- **Noncontrolling interest**: 377,077,000 US dollars. Included in consolidated equity; this amount is not added again.
- **Accounts receivable, net**: 918,930,000 US dollars
- **Contract assets, net**: 382,167,000 US dollars
- **Cash and cash equivalents**: 291,980,000 US dollars
- **Prepaid expenses and other current assets**: 55,099,000 US dollars
- **Goodwill**: 822,521,000 US dollars
- **Intangible assets, net**: 792,175,000 US dollars
- **Other assets**: 192,869,000 US dollars
- **Operating lease right-of-use assets (including $18,598 and $20,025 as of June 30, 2026 and December 31, 2025, respectively, from related parties)**: 153,536,000 US dollars
- **Property and equipment, net of accumulated depreciation of $115,490 and $98,650 as of June 30, 2026 and December 31, 2025, respectively**: 130,412,000 US dollars
- **Contract liabilities**: 517,932,000 US dollars
- **Accounts payable**: 428,988,000 US dollars
- **Accrued compensation and benefits**: 139,133,000 US dollars
- **Accrued and other current liabilities**: 81,405,000 US dollars
- **Current portion of operating lease liabilities (including $3,889 and $3,920 as of June 30, 2026 and December 31, 2025, respectively, from related parties)**: 31,008,000 US dollars
- **Current portion of long-term debt**: 26,201,000 US dollars
- **Long-term debt, net of current portion (including $97,162 and $84,735 as of June 30, 2026 and December 31, 2025, respectively, from related parties)**: 1,008,336,000 US dollars
- **Tax receivable agreement liability - related party**: 342,729,000 US dollars
- **Operating lease liabilities, net of current portion (including $15,759 and $17,282 as of June 30, 2026 and December 31, 2025, respectively, from related parties)**: 130,023,000 US dollars
- **Deferred tax liabilities, net**: 43,397,000 US dollars
- **Other long-term liabilities**: 12,997,000 US dollars
- **Additional paid-in capital**: 917,012,000 US dollars
- **Accumulated other comprehensive income (loss)**: 4,067,000 US dollars
- **Common stock - Common Class A**: 768,000 US dollars
- **Common stock - Common Class B**: 312,000 US dollars
- **Preferred stock, $0.01 par value, 50,000,000 shares authorized, no shares issued or outstanding as of June 30, 2026 and December 31, 2025**: 0 US dollars
- **Noncontrolling interests**: 377,077,000 US dollars
- **Accumulated deficit**: negative 321,696,000 US dollars
- **Gross equity (calculated)**: 1,299,236,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.