Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 163

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 163
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0 | % |     | $         | 79,929 |     | 100.0 | % |
| Gross profit                                |     | $                       | 46,566 |     |  62.7 | % |     | $ |  42,015 |     |  62.7 | % |     | $         | 47,513 |     |  59.4 | % |
| Selling, general and administrative expense |     | $                       | 20,728 |     |  27.9 | % |     | $ |  19,448 |     |  29.0 | % |     | $         | 27,576 |     |  34.5 | % |
| Impairment expense                          |     | $                       |      — |     |     — | % |     | $ |  57,810 |     |  86.2 | % |     | $         |      — |     |     — | % |
| Segment operating income (loss)             |     | $                       |  4,024 |     |   5.4 | % |     | $ | -57,057 |     | -85.1 | % |     | $         | -1,877 |     |  -2.3 | % |

<div align='center'>100</div>

Pro forma results of operations include the following pro forma adjustments as if we had acquired PrimaLoft January 1, 2022:

• Amortization expense associated with the intangible assets recorded in connection with the purchase price allocation of PrimaLoft of an additiona l $6.4 million for the year ended December 31, 2022.

• Management fees of $0.5 million that would have been payable to the Manager during the year ended December 31, 2022.

<div align='center'>Year ended December 31, 2024 compared to the Year ended December 31, 2023</div>

Net sales

Net sales for the year ended December 31, 2024 were $74.2 million, an increase of $7.2 million as compared to net sales of $67.1 million for the year ended December 31, 2023. The increase in net sales during the year ended December 31, 2024 is attributabl e to inventory levels in the retail market normalizing, which has resulted in an