Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 334

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 334
---
 Company sold its Marucci operating segment in the fourth quarter of 2023. In the first quarter of 2024, the LLC received a net working capital settlement of approximately $ 3.3million related to Marucci, which was recognized as an additional gain on sale of discontinued operations, net of taxes. All prior periods are presented as discontinued operations.

(2) The Company recorded goodwill impairment of $ 8.2million in the first quarter of 2024. Refer to " Note H - Goodwill and Intangible Assets " for further description.

<div align='center'>F-86</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(3) The Company recorded a loss of $ 24.6million on the sale of Crosman in the second quarter of 2024, and a gain of $ 0.4million in the third quarter of 2024 related to the working capital settlement.

(4) The Company sold its Ergo operating segment in the fourth quarter of 2024, recording a pre-tax gain on sale of $ 6.1million. All prior periods are presented as discontinued operations.

| (in thousands)                                                               |     | December 31, 2023(1) (2) (3) 
 (As Restated)                |         |     | September 30, 2023(1) (2) 
 (As Restated)             |         |     | June 30, 2023(1) 
 (As Restated)    |         |     | March 31, 2023(1) 
 (As Restated)     |         |
|:-----------------------------------------------------------------------------|:----|:-----------------------------|--------:|:----|:--------------------------|--------:|:----|:-----------------|--------:|:----|:------------------|--------:|
| Total revenues                                                               |     | $                            | 451,301 |     | $                         | 427,063 |     | $                | 405,499 |     | $                 | 406,057 |
| Gross profit                                                                 |     |                              | 178,556 |     |                           | 168,056 |     |                  | 167,616 |     |                   | 160,492 |
| Operating income                                                             |     |                              | -57,970 |     |                           | -24,928 |     |                  |   8,571 |