Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 293

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 293
---
 the following:

|                                          | (in thousands) | Year ended December 31, | 2024 |     |   | 2023 |     |   | 2022 |
|:-----------------------------------------|:---------------|:------------------------|-----:|:----|:--|-----:|:----|:--|-----:|
| Service cost                             |                | $                       |  538 |     | $ |  369 |     | $ |  432 |
| Interest cost                            |                |                         |  243 |     |   |  257 |     |   |   42 |
| Expected return on plan assets           |                |                         | -201 |     |   | -184 |     |   |  -73 |
| Amortization of unrecognized gain (loss) |                |                         |  -45 |     |   |  -37 |     |   |  -27 |
| Effect of settlement                     |                |                         |   47 |     |   |   -1 |     |   |  -40 |
| Net periodic benefit cost                |                | $                       |  582 |     | $ |  404 |     | $ |  334 |

Assumptions used to determine the benefit obligations and components of the net periodic benefit cost at December 31, 2024 and 2023:

|                                |     | December 31, |      |   |     |      |      |   |     |      |      |   |
|                                |     |         2024 |      |   |     | 2023 |      |   |     | 2022 |      |   |
| Discount rate                  |     |              | 1.05 | % |     |      | 1.85 | % |     |      | 2.25 | % |
| Expected return on plan assets |     |              | 1.05 | % |     |      | 1.85 | % |     |      | 2.25 | % |
| Rate of compensation increase  |     |              | 3.00 | % |     |      | 4.00 | % |     |      | 4.00 | % |

<div align='center'>F-57</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
The Company considers the historical level of long-term returns and