Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 313

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 313
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     |            |     |   |         |
|:------------------|:----|:--------------|:----|:-----------------|:----|:-----|------:|:--|:----|---------------------------:|:----|:---------------|:----|:------------------|----------:|:----|:-----------|:----|:--|--------:|
|                   |     | Maturity Date |     |                  |     | Rate |       |   |     |                            |     | Carrying Value |     |                   |           |     | Fair Value |     |   |         |
| 2032 Senior Notes |     |               |     | January 15, 2032 |     |      | 5.000 | % |     |                          2 |     |                |     | $                 |   300,000 |     |            |     | $ | 272,250 |
| 2029 Senior Notes |     |               |     | April 15, 2029   |     |      | 5.250 | % |     |                          2 |     |                |     | $                 | 1,000,000 |     |            |     | $ | 952,500 |

<div align='center'>F-69</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
2022 Term Loan

At December 31, 2024, the carrying value of the principal under the Company's outstanding 2022 Term Loan, including the current portion, was $ 375million, which approximates fair value because it bears interest at a variable interest rate that reflects changes in interest rates and changes in the Company's net leverage ratio. The estimated fair value of the outstanding 2022 Term Loan is classified as Level 2 in the fair value hierarchy.

Nonrecurring Fair Value Measurements

The following table provides the assets and liabilities carried at fair value measured on a non-recurring basis as of December 31, 2024 and December 31, 2023. Refer to " Note H – Goodwill and Intangible Assets ", for a description of the valuation techniques used to determine fair value of the assets measured on a non-recurring basis in the tables below. There were no assets and liabilities carried at fair value measured on a non-recurring basis as of December 31, 2022.

| (in thousands)      |     | Fair Value Measurements at