Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 314

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 314
---
 |       |     | Expense           
 Year ended        
 December 31, 2022 |        |
|:---------------------------|:----|:---------------------------------------------|------:|:----|:--------|:--|:----|:--------|:--|:----|:--------|------:|:----|:------------------|-------:|
| (in thousands)             |     | -As Restated                                 |       |     |         |   |     |         |   |     |         |       |     | -As Restated      |        |
| Goodwill - Lugano          |     | $                                            |     — |     |         | — |     |         | — |     | $       |     — |     | $                 | 26,207 |
| Intangible assets - Lugano |     | $                                            | 1,525 |     |         | — |     |         | — |     | $       | 1,525 |     | $                 |  2,395 |

#### Note N — Noncontrolling Interest (As Restated)
Noncontrolling interest represents the portion of a majority-owned subsidiary’s net income and equity that is owned by noncontrolling shareholders.

<div align='center'>F-70</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
The following tables reflect the Company’s percentage ownership of its businesses, as of December 31, 2024, 2023 and 2022 and related noncontrolling interest balances as of December 31, 2024, 2023 and 2022:

|                   |     | % Ownership(1)    
 December 31, 2024 |      |     |         |      |     | % Ownership(1)    
 December 31, 2023 |      |     |     |         |      |     |     | % Ownership(1)    
 December 31, 2022 |      |     |     |         |      |     |
|                   |     | Primary           |      |     | Fully   
 Diluted |      |     | Primary           |      |     |     | Fully   
 Diluted |      |     |     | Primary           |      |     |     | Fully   
 Diluted |      |     |
| 5.11              |     |                   | 97.6 |     |         | 86.9 |     |                   |