Replace foreach loops to LINQ

Question

I need to convert 2 for each loops which are shown as below to linq -

 

List<Company> res = new List<Company>();

List<EmployeeCount> result = new List<EmployeeCount>();

 

foreach (string s in empRange)

{

 

List<Company> re = await _entities.Company.Where(a =>                                                 Convert.ToString(a.number_employees_range.ToLower()).

                                                Equals(s.ToLower().ToString())).ToListAsync();

 

res.AddRange(re);

}

 

foreach (Company r in res)

{

 

List<EmployeeCount> empCount = await _entities.EmployeeCount.Where(a =>                                        Convert.ToString(a.Company_ID.ToLower()).

                                       Equals(r.Company_id.ToLower())).

                                       Select((a => new EmployeeCount()

                                       { Company_ID = a.Company_ID,

                                          Industry_ID = a.Industry_ID,                                           Company_Name = a.Company_Name,

                                          City = a.City,                                           

                                          Number_Employees = a.Number_Employees

                                       })).ToListAsync();

 

result.AddRange(empCount);

 

}

 

return result.AsQueryable();

 

 

 

I need to optimize these foreach loops using lambda expressions in order to fetch the data fastly. Please help me on this.