Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 289

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 289
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-term debt in the accompanying consolidated balance sheets.

The following table summarizes debt issuance costs at December 31, 2024, December 31, 2023 and December 31, 2022, and the balance sheet classification in each of the periods presents ( in thousands ):

|                                   |     | December 31, |    2024 |     |   |    2023 |     |   |   2022 |
|:----------------------------------|:----|:-------------|--------:|:----|:--|--------:|:----|:--|-------:|
| Deferred debt issuance costs      |     | $            |  32,526 |     | $ |  32,526 |     | $ | 32,526 |
| Accumulated amortization          |     |              | -17,797 |     |   | -13,779 |     |   | -9,760 |
| Deferred debt issuance costs, net |     | $            |  14,729 |     | $ |  18,747 |     | $ | 22,766 |
| Balance sheet classification:     |     |              |         |     |   |         |     |   |        |
| Other noncurrent assets           |     | $            |   4,019 |     | $ |   5,626 |     | $ |  7,234 |
| Long-term debt                    |     |              |  10,710 |     |   |  13,121 |     |   | 15,532 |
|                                   |     | $            |  14,729 |     | $ |  18,747 |     | $ | 22,766 |

Lugano Financing Arrangements

Lugano, through its former chief executive officer, entered into various financing arrangements with third parties that were not previously recorded in the historical financial statements of Lugano as debt. Pursuant to some of these agreements, the third-party investors agreed to provide a specific amount of cash to purportedly jointly invest with Lugano in a specified jewel or piece of jewelry. The arrangements provided that Lugano would be responsible for

<div align='center'>F-55</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
purchasing, holding and insuring the jewelry until Lugano found a buyer or the third-party investor otherwise requested a return of their cash