Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 134

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 134
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 “Explanatory Note”, the Company is restating its previously issued consolidated financial statements and related notes for the fiscal years ended December 31, 2024, 2023, and 2023 and the interim periods included within those fiscal years. Please refer to Part II, Item 8. " Note C - Restatement of Previously Issued Consolidated Financial Statements " and " Note S - Unaudited Quarterly Financial Data ", in the Consolidated Financial Statements in this Form 10-K/A for additional information related to the restatements, including descriptions of the adjustments and the impacts on the Consolidated Financial Statements, and to recast the Consolidated Balance Sheet for the year ended December 31, 2022 in “Note C - Restatement of Previously Issued Consolidated Financial Statements” and the Consolidated Balance Sheets, Consolidated Statements of Operations and Consolidated Statements of Cash Flows for the unaudited interim periods in the years ended December 31, 2024, 2023 and 2022 in “Note S - Unaudited Quarterly Financial Data” in the “Notes to the Consolidated Financial Statements” included in this Form 10-K/A to reflect the effect of the sale of EBP Lifestyle Brands Holdings, Inc. during the fourth quarter of 2024.

This "Management’s Discussion and Analysis of Financial Condition and Results of Operations" does not substantively amend, update or change any disclosures or analysis contained in the Original Filing (other than for certain matters relating to or resulting from the restatement of our previously issued consolidated financial statements and related notes for the Affected Periods or for the Lugano Investigation), and accordingly, does not reflect any information or events occurring after the date of the Original Filing or modify or update those disclosures affected by events that occurred at a later date or facts that subsequently became known to us, except to the extent they are otherwise required to be included and discussed herein (such as certain events arising after the date of the Original Filing relating to or resulting from the restatement of our previously issued consolidated financial statements and related notes for the Affected Periods or for the Lugano Investigation), The “Results of Operations,” "Liquidity and Capital Resources", and “Critical Accounting Policies and Estimates” sections within this "Management’s Discussion and Analysis of Financial Condition and Results of Operations" have been updated to reflect the restatement.

#### Going Concern
In its report on the consolidated financial statements of the Company for the fiscal year ended December 31, 2024