Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 262

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 262
---
 development of high-performance material solutions, specializing in insulations and fabrics.

The results of operations of PrimaLoft have been included in the consolidated results of operations since the date of acquisition. PrimaLoft's results of operations are reported as a separate operating segment as a branded consumer business. The table below provides the recording of the fair value of assets acquired and liabilities assumed as of the date of acquisition.

<div align='center'>F-38</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
| (in thousands)                              |     | Preliminary Purchase Price Allocation |         |     | Measurement Period Adjustments |         |     | Final Purchase Price Allocation |         |
|:--------------------------------------------|:----|:--------------------------------------|--------:|:----|:-------------------------------|--------:|:----|:--------------------------------|--------:|
| Purchase Consideration                      |     | $                                     | 539,576 |     | $                              |   1,536 |     | $                               | 541,112 |
| Fair value of identifiable assets acquired: |     |                                       |         |     |                                |         |     |                                 |         |
| Cash                                        |     | $                                     |   6,951 |     | $                              |       — |     | $                               |   6,951 |
| Accounts receivable(1)                      |     |                                       |   2,992 |     |                                |       — |     |                                 |   2,992 |
| Inventory                                   |     |                                       |   1,991 |     |                                |       — |     |                                 |   1,991 |
| Property, plant and equipment               |     |                                       |   1,058 |     |                                |       — |     |                                 |   1,058 |
| Intangible assets                           |     |                                       | 248,200 |     |                                |  58,700 |     |                                 | 306,900 |
| Other current and noncurrent assets         |     |                                       |   3,581 |     |                                |  -1,187 |     |                                 |   2,394 |
| Total identifiable assets                   |     |                                       | 264,773 |     |                                |  57,513 |     |                                 | 322,286 |
| Fair value of liabilities assumed:          |     |                                       |         |     |                                |         |