Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 200

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 200
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 | $         |        60,873 |     | $         |             57,971 |     | $         |            41,690 |     | $          |           207,835 |

<div align='center'>125</div>

Seasonality

The following table presents the net sales by quarter as a percentage of our annual net sales.

|                | Quarter ended | Year Ended December 31, | 2024 |   |     |           | 2023 |   |     |           | 2022 |   |
|:---------------|:--------------|:------------------------|-----:|:--|:----|:----------|-----:|:--|:----|:----------|-----:|:--|
|                |               | -Restated               |      |   |     | -Restated |      |   |     | -Restated |      |   |
| March 31st     |               |                         | 23.0 | % |     |           | 24.0 | % |     |           | 22.8 | % |
| June 30th      |               |                         | 23.9 | % |     |           | 24.0 | % |     |           | 24.3 | % |
| September 30th |               |                         | 25.5 | % |     |           | 25.3 | % |     |           | 27.0 | % |
| December 31st  |               |                         | 27.6 | % |     |           | 26.7 | % |     |           | 25.9 | % |

Earnings of certain of our operating segments are seasonal in nature due to various recurring events, holidays and seasonal weather patterns, as well as the timing of our acquisitions during a given year. Historically, the third and fourth quarter have produced the highest net sales in our fiscal year.

Related Party Transactions and Certain Transactions Involving our Businesses

We have entered into related party transactions with our Manager, CGM, and its affiliate, Sostratus LLC, including the following:

• Management Services Agreement

• LLC Agreement

• Integration Services Agreements

• Cost Reimbursement and Fees

Management Services Agreement

We entered into the MSA with CGM effective May 16, 2006. Our Chief Executive Officer is a managing member of CGM. The MSA provides for, among other things, CGM to perform