Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 367

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 367
---
126</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
In addition, the modification of certain documents in connection with the Lugano Bankruptcy will require the prior written consent of the Administrative Agent or both the Administrative Agent and the Consenting Lenders.

Because we did not deliver the restated consolidated financial statements included in this Form 10-K/A until December 8, 2025, the Fifth Forbearance Agreement expired on December 6, 2025. Accordingly, the Credit Agreement lenders may elect to exercise the remedies available to them, including but not limited declaring our borrowings under the credit agreement due and payable, discontinuing further lending commitments, imposing cash dominion or other cash-management controls, and instructing the Company’s debtors and customers (and those of our subsidiaries) to remit payments directly to the Administrative. If our borrowings under the Credit Agreement are accelerated and the acceleration is not rescinded, annulled, or otherwise cured within thirty (30) days after the notice of acceleration, the holders of the 2029 Notes and 2032 Notes would have the right to declare the notes due and payable.

<div align='center'>F-127</div>

#### SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS
| (in thousands)                                     |     | Balance at beginning 
 of Year              
 As Restated          |        |     | Additions       
 Charge to costs 
 and expense     
 As Restated     |        |     | Other(1) |     |     | Deductions  
 As Restated |        |     | Balance at  
 end of Year 
 As Restated |         |
|:---------------------------------------------------|:----|:---------------------|-------:|:----|:----------------|-------:|:----|:---------|----:|:----|:------------|-------:|:----|:------------|--------:|
| Sales allowance accounts - 2024                    |     | $                    |  7,201 |     | $               |  2,051 |     | $        | 199 |     | $           |  2,963 |     | $           |   6,488 |
| Sales allowance accounts - 2023                    |     | $                    |  8,308 |     | $               |    134 |     | $        | -41 |     | $           |  1,200 |     | $           |