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Financial statements

Legence Corp. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Legence Corp. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2023FY2025FY2025
Revenue1,6152,0992,550
Cost of revenue1,3001,6682,015
Gross profit315431536
Selling, general and administrative186243343
Operating income10.370.461.6
Interest expense68.291.6102
Interest income4.255.464.49
Other non-operating income-64.2-93.5-117
Pre-tax income-53.9-23.1-55.1
Income tax-7.924.5222.2
Net income to minority interests00.91-17.5
Net income-46-28.6-59.8
EBITDA90.5168162

Balance sheet

FY2023FY2025FY2025
Cash and equivalents81.2230
Receivables449584
Inventory10.211.3
Other current assets38.536.2
Total current assets7561,110
Property, plant and equipment73.492.3
Lease right-of-use assets90.9117
Goodwill676781764
Intangible assets624551
Other non-current assets26.343.8
Total assets2,3532,679
Accounts payable127246
Accrued liabilities28.516.5
Deferred revenue165164339
Short-term debt2316.7
Total current liabilities411708
Long-term debt1,586812
Lease liabilities80.7104
Other non-current liabilities35.912.1
Total liabilities2,1491,891
Total debt1,609829
Paid-in capital702
Retained earnings-250-310
Other comprehensive income9.11-0.7
Shareholders' equity392
Minority interests397
Total equity789
Total liabilities and equity2,3532,679

Cash flow statement

FY2023FY2025FY2025
Net income-46-27.6-77.3
Depreciation and amortization80.297.2100
Stock-based compensation10.15.4167.6
Deferred income tax-13.3-13.715.3
Change in receivables-8118-130
Cash from operations33.929.3257
Capital expenditures-17.1-19-37.9
Acquisitions-120-225-16.5
Cash from investing-134-244-54
Cash from financing128207-53.8
Net change in cash28.5-7.75149
Free cash flow16.810.3219
Interest paid61.885.796.9
Income taxes paid10.217.516.4

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $52.52 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin18.7%Gross profit / revenue.
Operating margin0.8%Operating income / revenue.
EBITDA margin4.1%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-1.6%Pre-tax income / revenue.
Net margin-1.2%Net income / revenue.
FCF margin8.6%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin10.4%Cash from operations / revenue.
Return on equity (ROE)-7.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-1.2%Net income / average total assets.
Return on invested capital (ROIC)1.7%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
SG&A / revenue12.4%Selling, general and administrative expense / revenue.
Stock-based pay / revenue4.3%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue1.8%Capital expenditures / revenue.
D&A / revenue3.3%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y21.5%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y24.4%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-12.5%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-3.3%EBITDA vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y777.7%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y2,034.0%Free cash flow vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y13.9%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.35xCurrent assets / current liabilities.
Quick ratio0.99x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.24x(Cash + short-term investments) / current liabilities.
Debt / equity1.72xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets27.7%Total debt / total assets.
Liabilities / assets73.9%Total liabilities / total assets.
Net debt$742.6MTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA4.85xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage0.39xOperating income / interest expense.
Working capital$423.5MCurrent assets - current liabilities.
Goodwill and intangibles / assets43.2%(Goodwill + intangible assets) / total assets.
Tangible book value-$1.01BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.00xRevenue / average total assets.
Fixed asset turnover28.7xRevenue / average property, plant and equipment.
Inventory turnover215xCost of revenue / average inventory.
Days inventory2 days365 x average inventory / cost of revenue.
Receivables turnover4.08xRevenue / average receivables.
Days sales outstanding90 days365 x average receivables / revenue.
Days payables51 days365 x average accounts payable / cost of revenue.
Cash conversion cycle40 daysDays inventory + days sales outstanding - days payables.
Capex / operating cash flow16.9%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.59Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$49.26Revenue / diluted weighted shares.
FCF per share$4.25Free cash flow / diluted weighted shares.
Operating cash flow per share$5.11Cash from operations / diluted weighted shares.
Book value per share$7.90Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$13.34Tangible book value / shares outstanding.
Cash per share$3.84(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$5.68BShare price x shares outstanding.
Enterprise value$6.42BMarket cap + total debt - cash - short-term investments.
P/S1.52xMarket cap / revenue.
P/B9.45xMarket cap / shareholders' equity. Only when equity is positive.
P/FCF17.6xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF14.6xMarket cap / cash from operations, when positive.
EV/Sales1.71xEnterprise value / revenue.
EV/EBIT218xEnterprise value / operating income, when both are positive.
EV/EBITDA41.9xEnterprise value / EBITDA, when both are positive.
EV/FCF19.9xEnterprise value / free cash flow, when both are positive.
FCF yield5.7%Free cash flow / market cap.
Earnings yield-0.8%Net income / market cap (the inverse of P/E).
What was Legence Corp.'s revenue in fiscal 2025?

Legence Corp. reported revenue of $2.55B for fiscal 2025, 21.5% higher than the year before.

Was Legence Corp. profitable in fiscal 2025?

No. It reported a net loss of $59.8M.

How much free cash flow did Legence Corp. generate in fiscal 2025?

Cash from operations of $256.9M minus capital expenditures of $37.9M left free cash flow of $218.9M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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