Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 196

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 196
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            |     |                         |   0.3 |   |     |             |  -3.3 |   |     |             |  -2.8 |   |
| Tax effect on loss on Crosman                            |     |                         |  -1.7 |   |     |             |     — |   |     |             |     — |   |
| Utilization of tax credits                               |     |                         |   1.6 |   |     |             |   2.4 |   |     |             |   6.4 |   |
| Effect of classification of assets held for sale         |     |                         |     — |   |     |             |     — |   |     |             |  -7.5 |   |
| Other                                                    |     |                         |   0.1 |   |     |             |   0.3 |   |     |             |  -0.2 |   |
| Effective income tax rate                                |     |                         |  -6.0 | % |     |             |  -3.1 | % |     |             | -25.9 | % |

### Reconciliation of Non-GAAP Financial Measures
GAAP or U.S. GAAP refer to generally accepted accounting principles in the United States. From time to time we may publicly disclose certain “non-GAAP” financial measures in the course of our investor presentations, earnings releases, earnings conference calls or other venues. A non-GAAP financial measure is a numerical measure of historical or future performance, financial position or cash flow that excludes amounts, or is subject to adjustments that effectively exclude amounts, included in the most directly comparable measure calculated and presented in accordance with GAAP in our financial statements, and vice versa for measures that include amounts, or are subject to adjustments that effectively include amounts, that are excluded from the most directly comparable measure as calculated and presented.

Non-GAAP financial measures are provided as additional information to investors in order to provide them with an alternative method for assessing our financial condition and operating results. These measures are not intended to replace the presentation of financial results in accordance with U.S. GAAP, and may be different from or otherwise inconsistent with non-GAAP financial measures used by other companies. The presentation of these non-GAAP financial measures supplements other metrics we use to internally evaluate our subsidiary businesses and facilitate the comparison of past and present operations.

The tables below reconcile the most directly comparable GAAP financial measures to Adjusted earnings