Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 311

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 311
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 |
| Contingent consideration - acquisition(2)    |     | $                                            | -1,300 |     | $       | — |     | $       | — |     | $       | -1,300 |
| Total recorded at fair value                 |     | $                                            | -1,442 |     | $       | — |     | $       | — |     | $       | -1,442 |

<div align='center'>F-68</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
The Company had no assets or liabilities Level 3 fair value measurements during 2024. A reconciliation of the change in the carrying value of the Company’s Level 3 fair value measurements during the year ended December 31, 2023 and December 31, 2022 is as follows:

|                                                                                  | (in thousands) | Year ended December 31, |   2023 |     |   |   2022 |
|:---------------------------------------------------------------------------------|:---------------|:------------------------|-------:|:----|:--|-------:|
| Balance at January 1st                                                           |                | $                       | -1,442 |     |   | -1,501 |
| Termination of put option of noncontrolling shareholder - 5.11(1)                |                |                         |    142 |     |   |      — |
| Contingent consideration - King's Camo(2)                                        |                |                         |      — |     |   | -1,600 |
| Adjustment to contingent consideration - King's Camo(2)                          |                |                         |     25 |     |   |    300 |
| Payment of contingent consideration - Polyfoam                                   |                |                         |      — |     |   |  1,350 |
| Payment of contingent consideration - King's Camo(2)                             |                |                         |  1,275 |     |   |      — |
| Increase in the fair value of put option of noncontrolling shareholder - 5.11(1) |                |                         |      — |     |   |      9 |
| Balance at December 31st                                                         |                | $                       |      — |     | $ | -1,442 |

(1) Represented a put option issued to a noncontrolling shareholder in connection with the 5.11 acquisition. The put option