Legence Corp.: 10-Q filed 2026-08-13
What Legence Corp. reported in its quarterly report filed 2026-08-13 (fiscal Q2 2026): 49 published measures, 125 facts as tagged in accession 0002052568-26-000026.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2026-08-13
- Fiscal period
- fiscal Q2 2026
- Accession
- 0002052568-26-000026 on SEC EDGAR
Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Legence Corp. filings.
Reported measures
Total assets
Resources recognized on the balance sheet. Book assets are not the market value of the business.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 3,739,689,000 | USD | |
| At 2025-12-31 | 2,679,396,000 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 2,762,149,000 | USD | |
| At 2025-12-31 | 1,890,601,000 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 600,463,000 | USD | |
| At 2025-12-31 | 392,197,000 | USD |
Cash and cash equivalents
Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 291,980,000 | USD | |
| At 2025-12-31 | 230,166,000 | USD |
Net income or loss
Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -27,841,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -11,747,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | -5,270,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -26,483,000 | USD | 181 |
Operating cash flow
Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 194,494,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 62,542,000 | USD | 181 |
Capital expenditure payments
Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 41,867,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 14,164,000 | USD | 181 |
Contract revenue excluding tax
Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 1,262,127,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 2,300,020,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 598,890,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 1,104,843,000 | USD | 181 |
Financing cash flow
Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 190,260,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | -31,359,000 | USD | 181 |
Investing cash flow
Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | -322,940,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | -14,451,000 | USD | 181 |
Retained earnings or deficit
Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | -321,696,000 | USD | |
| At 2025-12-31 | -309,949,000 | USD |
Basic weighted-average shares
Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 76,032,000 | shares | 91 |
| 2026-01-01 to 2026-06-30 | 71,616,000 | shares | 181 |
Diluted weighted-average shares
Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 76,032,000 | shares | 91 |
| 2026-01-01 to 2026-06-30 | 107,976,000 | shares | 181 |
Basic earnings per share
Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -0.37 | USD/shares | 91 |
| 2026-01-01 to 2026-06-30 | -0.16 | USD/shares | 181 |
Diluted earnings per share
Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -0.37 | USD/shares | 91 |
| 2026-01-01 to 2026-06-30 | -0.23 | USD/shares | 181 |
Income tax expense or benefit
Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 11,091,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -2,290,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 5,546,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 9,584,000 | USD | 181 |
Share-based compensation expense
Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 96,478,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 3,241,000 | USD | 181 |
Operating income or loss
Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -6,618,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 15,749,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 31,329,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 47,883,000 | USD | 181 |
Current assets
Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 1,648,176,000 | USD | |
| At 2025-12-31 | 1,110,346,000 | USD |
Current liabilities
Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 1,224,667,000 | USD | |
| At 2025-12-31 | 708,156,000 | USD |
Current accounts payable
Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 428,988,000 | USD | |
| At 2025-12-31 | 246,161,000 | USD |
Goodwill carrying amount
Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 822,521,000 | USD | |
| At 2025-12-31 | 764,336,000 | USD |
Net finite-lived intangible assets
Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 792,175,000 | USD | |
| At 2025-12-31 | 551,420,000 | USD |
Net inventory
Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 14,171,000 | USD | |
| At 2025-12-31 | 11,303,000 | USD |
Gross profit
Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 220,231,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 406,385,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 128,674,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 240,378,000 | USD | 181 |
Selling, general and administrative expense
Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 147,591,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 263,686,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 72,468,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 141,927,000 | USD | 181 |
Additional paid-in capital
Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 917,012,000 | USD | |
| At 2025-12-31 | 701,791,000 | USD |
Accumulated other comprehensive income or loss
Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 4,067,000 | USD | |
| At 2025-12-31 | -698,000 | USD |
Total equity including noncontrolling interests
Equity including the portion attributable to noncontrolling interests. It is larger than or equal to parent stockholders equity and is not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 977,540,000 | USD | |
| At 2026-03-31 | 951,039,000 | USD | |
| At 2025-12-31 | 788,795,000 | USD |
Operating lease right-of-use asset
Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 153,536,000 | USD | |
| At 2025-12-31 | 117,139,000 | USD |
Accumulated depreciation on property, plant and equipment
Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 115,490,000 | USD | |
| At 2025-12-31 | 98,650,000 | USD |
Other noncurrent assets
Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 192,869,000 | USD | |
| At 2025-12-31 | 43,822,000 | USD |
Other noncurrent liabilities
Noncurrent liabilities the filer does not present separately. The composition differs by filer and is described only in the filing.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 12,997,000 | USD | |
| At 2025-12-31 | 12,123,000 | USD |
Accrued current liabilities
Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 81,405,000 | USD | |
| At 2025-12-31 | 16,475,000 | USD |
Prepaid expenses and other current assets
Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 55,099,000 | USD | |
| At 2025-12-31 | 36,179,000 | USD |
Current contract liabilities
Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 517,932,000 | USD | |
| At 2025-12-31 | 339,462,000 | USD |
Net deferred tax liabilities
Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 43,397,000 | USD | |
| At 2025-12-31 | 46,714,000 | USD |
Pre-tax income or loss from continuing operations
Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -23,473,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -19,460,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 1,677,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -13,424,000 | USD | 181 |
Profit or loss including noncontrolling interests
Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -34,564,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -17,170,000 | USD | 181 |
| 2026-01-01 to 2026-03-31 | 17,394,000 | USD | 90 |
| 2025-04-01 to 2025-06-30 | -3,869,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -23,008,000 | USD | 181 |
| 2025-01-01 to 2025-03-31 | -19,139,000 | USD | 90 |
Comprehensive income or loss
Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -25,189,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -7,157,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | -7,327,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -34,754,000 | USD | 181 |
Net income available to common stockholders
Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -27,841,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -11,747,000 | USD | 181 |
Amortization of intangible assets
Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 65,954,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 42,237,000 | USD | 181 |
Nonoperating interest expense
Interest expense presented outside operating results. It differs from total interest expense when some borrowing cost is classified as operating or capitalized.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 16,911,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 33,911,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 30,404,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 60,045,000 | USD | 181 |
Other nonoperating income or expense
Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 169,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 738,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 37,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 145,000 | USD | 181 |
Nonoperating income or expense
Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -16,855,000 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -35,209,000 | USD | 181 |
| 2025-04-01 to 2025-06-30 | -29,652,000 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -61,307,000 | USD | 181 |
Deferred income tax expense or benefit
The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | -26,647,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | -3,929,000 | USD | 181 |
Interest paid, net
Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 30,102,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 57,001,000 | USD | 181 |
Income taxes paid, net
Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 15,090,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 14,187,000 | USD | 181 |
Change in accounts receivable
The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 151,052,000 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 41,071,000 | USD | 181 |
Inspect the source
- Entity
- Legence Corp. / CIK 0002052568
- Captured
- 2026-09-21T17:42:04.637Z
- SEC response SHA-256
f741ad9dfa2c51c165cbba35c18103515af81b37868a97945ecc6e216dd10535
Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON
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Read the published dataset with Python
import json
from urllib.request import urlopen
with urlopen("https://canlicapital.com/company-data/0002052568.json") as response:
record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
print(concept["tag"], next(iter(concept["observations"])))