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Earnings Per Share | 12 Months Ended
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Dec. 31, 2025
Earnings Per Share [Abstract] |
Earnings Per Share | Earnings Per Share The following table sets forth the computation of basic and diluted EPS of Class A Common Stock and represents the period from September 12, 2025 to December 31, 2025, the period where the Company had Class A Common Stock and Class B Common Stock outstanding. Prior to the IPO, Legence Holdings was a single-member limited liability company and did not present earnings per share. Due to the IPO and Corporate Reorganization, the Company’s capital structure before and after the IPO is not comparable and would not be meaningful to the users of these consolidated financial statements. As a result, only earnings per share for periods subsequent to the IPO are presented.
(in thousands, except per share data) | September 12, 2025 through December 31, 2025
Numerator: |
Net loss | $ | (55,951) |
Less: Net loss attributable to noncontrolling interests | (22,155)
Net loss attributable to Legence | $ | (33,796) |
Denominator: |
Weighted-average Class A Common Stock outstanding—basic and diluted | 59,381
Net loss per share—basic and diluted | $ | (0.57) |
The effect of potentially dilutive securities is not included in the computation of diluted EPS for the period from September 12, 2025 to December 31, 2025, as there is net loss attributable to Legence, and to do so would be anti-dilutive. Anti-dilutive securities which could potentially dilute EPS in the future are set forth below (in thousands):
| September 12, 2025 through December 31, 2025
Stock options | 669
RSUs | 686
LGN B Units exchangeable for Class A Common Stock | 41,480

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