Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 304

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 304
---
 "Dispositions" ).

• The Board approved a distribution of $ 2.1million paid to the Holders of the Allocation Interests related to various sale proceeds received related to previous Sale Events. These distributions were in the second

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### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
quarter of 2023.

Reconciliation of net income (loss) available to common shares of Holdings (as restated)

The following table reconciles net income from continuing operations attributable to Holdings to net income (loss) from continuing operations attributable to the common shares of Holdings:

|                                                                               |     | Year ended December 31, |     2024 |     |              |     2023 |     |              |     2022 |
|:------------------------------------------------------------------------------|:----|:------------------------|---------:|:----|:-------------|---------:|:----|:-------------|---------:|
| (in thousands)                                                                |     | -As Restated            |          |     | -As Restated |          |     | -As Restated |          |
| Net income (loss) from continuing operations attributable to Holdings         |     | $                       | -216,797 |     | $            | -198,890 |     | $            |  -93,189 |
| Less: Distributions paid - Allocation Interests                               |     |                         |   48,941 |     |              |   26,475 |     |              |        — |
| Less: Distributions paid - Preferred Shares                                   |     |                         |   25,458 |     |              |   24,181 |     |              |   24,181 |
| Less: Accrued distributions - Preferred Shares                                |     |                         |    4,319 |     |              |    2,869 |     |              |    2,869 |
| Net loss from continuing operations attributable to common shares of Holdings |     | $                       | -295,515 |     | $            | -252,415 |     | $            | -120,239 |

Earnings per share (as restated)

Basic and diluted earnings per share for the fiscal year ended December 31, 2024, 2023 and 2022 is calculated as follows:

|                                                                                 |     | Year ended December 31, |     2024 |     |              |     2023