Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 9

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 9
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 that the Company deemed to be material resulting from the matters identified in the Lugano Investigation. The Lugano Investigation also led management to identify material misstatements in Lugano’s financial statements prior to the Company’s acquisition of Lugano on September 3, 2021 that affected the Company’s original purchase price allocation for Lugano and the Company’s results of operations in the fiscal year ended December 31, 2021.

#### Internal Control Considerations
In connection with the restatement of financial information for the Affected Periods, management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, reevaluated the effectiveness of the Company’s internal control over financial reporting at December 31, 2024 and concluded that the Company’s internal control over financial reporting and its disclosure controls and procedures were not effective at December 31, 2024 due to identified material weaknesses. Additionally, included with this report is Grant Thornton LLP’s updated Report of Independent Registered Public Accounting Firm to reflect the identification of these material weaknes ses in the Company’s internal control over financial reporting as of December 31, 2024.

For more information concerning these material weaknesses in internal control over financial reporting and the Company’s ongoing remediation efforts, please see Management’s Report on Internal Control Over Financial Reporting set forth in Part II, Item 9A. “Controls and Procedures” of this Form 10-K/A.

#### Amendment to Form 10-K
This Form 10-K/A includes both audited restated consolidated financial statements and unaudited restated consolidated financial information for the Affected Periods. See " Note C - Restatement of Previously Issued Financial Statements " included in the "Notes to the Consolidated Financial Statements" in this Form 10-K/A for the restated audited financial information as of December 31, 2024, 2023 and 2022 and for the years ended Decembe r 31, 2024, 2023 and 2022. See " Note S - Unau dited Quarterly Financial Data " included in the "Notes to the Consolidated Financial Stat ements" in this Form 10-K/A for the unaudited restated financial information for each of the interim periods within the years ended December 31, 2024, 2023 and 2022. Additionally, the "As Reported" Consolidated Balance Sheet for the year ended December 31, 2022 in “Note C - Restatement of Previously Issued Consolidated Financial Statements