Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 309

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 309
---
 2022 are as follows (in thousands) :

| Balance at January 1, 2022                          |     | $ |  1,254 |
| Additions for current years’ tax positions          |     |   |     91 |
| Additions for prior years’ tax positions            |     |   |     15 |
| Reductions for prior years’ tax positions           |     |   |    -71 |
| Reductions for expiration of statute of limitations |     | $ |    -73 |
| Balance at December 31, 2022                        |     | $ |  1,216 |
| Additions for current years’ tax positions          |     |   | 28,325 |

<div align='center'>F-67</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
| Additions for prior years’ tax positions            
 Reductions for prior years' tax positions           
 Reductions for expiration of statute of limitations |     |   |     33 
  (184) 
   (68) |
|:----------------------------------------------------|:----|:--|-------:|
| Balance at December 31, 2023                        |     | $ | 29,322 |
| Additions for current years’ tax positions          |     |   |  7,802 |
| Additions for prior years’ tax positions            |     |   |      — |
| Reductions for prior years' tax positions           |     |   |    -25 |
| Reductions for expiration of statute of limitations |     |   |    -73 |
| Balance at December 31, 2024                        |     | $ | 37,026 |

The unrecognized tax benefits are recorded in the consolidated balance sheet in other noncurrent liabilities. Included in the unrecognized tax benefits at December 31, 2024, 2023 and 2022, is $ 1.6million, $ 1.3million and $ 1.2million, respectively, of tax benefits that, if recognized, would affect the Company’s effective tax rate. Also included in the unrecognized tax benefits at December 31, 2024 and 2023 are $ 7.4million and $ 27.9million, respectively, of unrecognized tax benefits that, if recognized, would not affect the Company's effective tax rate but would result in an adjustment to discontinued operations in future periods. The $ 7