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Segment Information | 12 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
Segment Information | Segment Information Legence reports its results under two reportable segments: 1) Engineering & Consulting, and 2) Installation & Maintenance. Segments are presented according to the nature of the business activities, and reflect the Company’s consideration of financial information provided to the chief executive officer, who is the Chief Operating Decision Maker ("CODM"). The CODM primarily uses gross profit to assess performance and allocate resources, including decisions such as the annual budget review and approval, allocation of resources to hire additional key personnel, entering new markets and development of new technologies, evaluating executive performance, and determining performance-related bonus plans in each segment. Engineering & Consulting: The Engineering & Consulting segment designs HVAC and other MEP systems for buildings, develops strategies to reduce energy usage and make buildings more sustainable and provides program and project management services for customers’ installation and retrofit projects. Within this segment, there are two primary service offerings – Engineering & Design and Program & Project Management. Installation & Maintenance: The Installation & Maintenance segment fabricates and installs HVAC systems, process piping and other MEP systems in new and existing industrial, commercial and institutional buildings and provides ongoing preventative and corrective maintenance services for those systems. Within this segment, there are two primary service offerings – Installation & Fabrication and Maintenance & Service. All intercompany transactions are eliminated in the Company's Consolidated Statements of Operations. The following table presents relevant segment information (in thousands):
| Year Ended December 31,
| 2025 |  | 2024 |  | 2023
Revenue: |  |  |  |  |
Engineering & Consulting | $ | 726,293 |  |  | $ | 601,602 |  |  | $ | 426,246 |
Installation & Maintenance | 1,824,198 |  |  | 1,497,000 |  |  | 1,188,816 |
Revenue | $ | 2,550,491 |  |  | $ | 2,098,602 |  |  | $ | 1,615,062 |
Cost of revenue: |  |  |  |  |
Engineering & Consulting | $ | 487,424 |  |  | $ | 396,517 |  |  | $ | 278,354 |
Installation & Maintenance | $ | 1,527,142 |  |  | $ | 1,271,318 |  |  | $ | 1,021,562 |
Gross profit: |  |  |  |  |
Engineering & Consulting | $ | 238,869 |  |  | $ | 205,085 |  |  | $ | 147,892 |
Installation & Maintenance | 297,056 |  |  | 225,682 |  |  | 167,254 |
Gross profit | $ | 535,925 |  |  | $ | 430,767 |  |  | $ | 315,146 |
The following table presents the reconciliation from Gross profit to Loss before income tax (in thousands):
| Year Ended December 31,
| 2025 |  | 2024 |  | 2023
Gross profit | $ | 535,925 |  |  | $ | 430,767 |  |  | $ | 315,146 |
Selling, general and administrative | 342,627 |  |  | 242,888 |  |  | 186,058 |
Depreciation and amortization | 100,365 |  |  | 97,153 |  |  | 80,241 |
Acquisition-related costs | 5,739 |  |  | 5,634 |  |  | 3,794 |
Changes in the fair value of contingent consideration liabilities | — |  |  | — |  |  | 31,071 |
Gain on sale of property and equipment | (326) |  |  | — |  |  | — |
Goodwill impairment | 24,966 |  |  | 17,804 |  |  | 5,051 |
Long-lived asset impairment | 2,415 |  |  | — |  |  | — |
Equity in earnings of joint venture | (1,443) |  |  | (3,063) |  |  | (1,329) |
Interest expense, net of capitalized interest | 101,778 |  |  | 91,609 |  |  | 68,196 |
Interest income | (4,488) |  |  | (5,464) |  |  | (4,249) |
Loss on debt extinguishment | 6,651 |  |  | — |  |  | — |
Credit agreement amendment fees | 6,302 |  |  | 7,801 |  |  | — |
Other (income) expense, net | 6,481 |  |  | (473) |  |  | 257 |
Loss before income tax | $ | (55,142) |  |  | $ | (23,122) |  |  | $ | (53,944) |
Separate measures of Legence's assets, including capital expenditures, are not produced or utilized by management to evaluate segment performance. All operations are located in the United States, the Company’s country of domicile.

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- Definition The entire disclosure for reporting segments including data and tables. 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