Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 256

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 256
---
 identified unrecorded financing arrangements and misstatements in revenue and cost of revenues in the period from acquisition of Lugano on September 3, 2021 through December 31, 2021, and errors in the balances of accounts receivable, inventory, other current assets, accounts payable, accrued expenses and unrecorded financing arrangements as of September 3, 2021 and the periods ended September 30, 2021 and December 31, 2021. As a result, the Company reperformed the September 3, 2021 purchase price allocation related to the acquisition of Lugano. The results of the revised purchase price allocation are presented below.

<div align='center'>F-34</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
|                                             |     | Purchase Price Allocation - 9/3/21 
 As Reported                        |         |     | Adjustments |          |     | Purchase Price Allocation - 9/3/21 
 As Restated                        |         |
|:--------------------------------------------|:----|:-----------------------------------|--------:|:----|:------------|---------:|:----|:-----------------------------------|--------:|
| Purchase consideration                      |     | $                                  | 265,134 |     |             |        — |     | $                                  | 265,134 |
| Fair value of identifiable assets acquired: |     |                                    |         |     |             |          |     |                                    |         |
| Cash                                        |     | $                                  |   1,433 |     | $           |      -68 |     | $                                  |   1,365 |
| Accounts Receivable                         |     |                                    |  20,954 |     |             |  -17,602 |     |                                    |   3,352 |
| Inventory                                   |     |                                    |  95,213 |     |             |  -58,505 |     |                                    |  36,708 |
| Property, plant & equipment                 |     |                                    |   3,135 |     |             |        — |     |                                    |   3,135 |
| Intangible assets                           |     |                                    |  82,454 |     |             |  -78,155 |     |                                    |   4,299 |
| Other current and noncurrent assets         |     |                                    |   9,093 |     |             |   -2