Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 279

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 279
---
million in the year ended December 31, 2022.

The following is a summary of the net carrying amount of goodwill at December 31, 2024, 2023 and 2022 ( in thousands ):

|                                  |     |              | December 31, 2024 |     |              | December 31, 2023 |     |              | December 31, 2022 |
|:---------------------------------|:----|:-------------|------------------:|:----|:-------------|------------------:|:----|:-------------|------------------:|
|                                  |     | -As Restated |                   |     | -As Restated |                   |     | -As Restated |                   |
| Goodwill - gross carrying amount |     | $            |         1,311,813 |     | $            |         1,181,284 |     | $            |         1,182,089 |
| Accumulated impairment losses(1) |     |              |          -415,897 |     |              |          -407,715 |     |              |          -318,315 |
| Goodwill - net carrying amount   |     | $            |           895,916 |     | $            |           773,569 |     | $            |           863,774 |

(1) Comprised of accumulated goodwill impairment expens e of $ 260.6million at Lugano, $ 72.7million at Velocity, $ 24.9million at Arnold and $ 57.8million at PrimaLoft.

<div align='center'>F-50</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Intangible Assets

Intangible assets are comprised of the following (in thousands):

|                                          |     |              | December 31, 
         2024 |     |              | December 31, 
         2023 |     |              | December 31, 
         2022 |     |    |
|:-----------------------------------------|:----|:-------------|-------------:|:----|:-------------|-------------:|:----|:-------------|-------------:|:----|---:|
| Gross Carrying Amount                    |     | -As Restated |              |     | -As Restated |              |     | -As Restated |              |     |    |
| Customer relationships                   |     | $