# Legence Corp. (LGN) FY2026 YTD Q2 P&L / Income Statement

- Company: Legence Corp. (LGN)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-13, accession number 0002052568-26-000026
- Page: https://plicit.ai/financials/lgn/fy2026-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/lgn-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment by Product and Service

Income statement for 2026-01-01 through 2026-06-30. View: Segments by Product and Service. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenue**: 2,300,020,000 US dollars
- **Cost of revenue**: 1,893,635,000 US dollars
- **Gross profit**: 406,385,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 390,636,000 US dollars
- **(Loss) income from operations**: 15,749,000 US dollars
- **Total other expense, net**: negative 35,209,000 US dollars
- **(Loss) income before income tax**: negative 19,460,000 US dollars
- **Income tax expense (benefit)**: negative 2,290,000 US dollars
- **Net loss**: negative 17,170,000 US dollars
- **Engineering & Consulting - Engineering & Design**: 199,919,000 US dollars
- **Engineering & Consulting - Program & Project Management**: 172,775,000 US dollars
- **Installation & Maintenance - Installation & Fabrication**: 1,683,476,000 US dollars
- **Installation & Maintenance - Maintenance & Service**: 243,850,000 US dollars
- **Selling, general and administrative**: 263,686,000 US dollars
- **Depreciation and amortization**: 74,800,000 US dollars
- **Acquisition-related costs**: 11,847,000 US dollars
- **Goodwill impairment**: 21,586,000 US dollars
- **Long-lived asset impairment**: 19,491,000 US dollars
- **Gain on sale of property and equipment**: negative 182,000 US dollars
- **Equity in earnings of joint venture**: negative 592,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Of which attributable to Legence Corp.: −$11.75 M; to noncontrolling interests: −$5.42 M.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/lgn/fy2026-ytd-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/lgn-fy2026-ytd-q2-revenue-by-business-segment-sankey.png

Income statement for 2026-01-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenue**: 2,300,020,000 US dollars
- **Cost of revenue**: 1,893,635,000 US dollars
- **Gross profit**: 406,385,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 390,636,000 US dollars
- **(Loss) income from operations**: 15,749,000 US dollars
- **Total other expense, net**: negative 35,209,000 US dollars
- **(Loss) income before income tax**: negative 19,460,000 US dollars
- **Income tax expense (benefit)**: negative 2,290,000 US dollars
- **Net loss**: negative 17,170,000 US dollars
- **Engineering & Consulting**: 372,694,000 US dollars
- **Installation & Maintenance**: 1,927,326,000 US dollars
- **Selling, general and administrative**: 263,686,000 US dollars
- **Depreciation and amortization**: 74,800,000 US dollars
- **Acquisition-related costs**: 11,847,000 US dollars
- **Goodwill impairment**: 21,586,000 US dollars
- **Long-lived asset impairment**: 19,491,000 US dollars
- **Gain on sale of property and equipment**: negative 182,000 US dollars
- **Equity in earnings of joint venture**: negative 592,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Of which attributable to Legence Corp.: −$11.75 M; to noncontrolling interests: −$5.42 M.