Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 267

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 267
---
    256 |
| Non-current assets of discontinued operations      |     | $            | 87,883 |
| Liabilities                                        |     |              |        |
| Accounts payable                                   |     | $            |  2,323 |
| Accrued expenses                                   |     |              |  6,013 |
| Other current liabilities                          |     |              |    650 |
| Current liabilities of discontinued operations     |     | $            |  8,986 |
| Deferred income taxes                              |     |              |  1,249 |
| Other non-current liabilities                      |     |              |     28 |
| Non-current liabilities of discontinued operations |     | $            |  1,277 |
| Noncontrolling interest of discontinued operations |     | $            | 16,756 |

Sale of Marucci

On November 1, 2023, the LLC, solely in its capacity as the representative of the holders of stock and options of Marucci, a majority owned subsidiary of the LLC, entered into a definitive Agreement and Plan of Merger with Fox Factory, Inc. (“Marucci Purchaser”), Marucci Merger Sub, Inc. (“Marucci Merger Sub”) and Wheelhouse, pursuant to which Marucci Purchaser agreed to acquire all of the issued and outstanding securities of Wheelhouse, the parent company of the operating entity, Marucci Sports, LLC, through a merger of Marucci Merger Sub with and into Wheelhouse, with Wheelhouse surviving the merger and becoming a wholly owned subsidiary of Marucci Purchaser. On November 14, 2023, the parties completed the Merger pursuant to the Agreement. The sale price of

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### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Wheelhouse was based on an enterprise value of $ 572million, subject to certain adjustments based on matters such as transaction tax benefits, transaction expenses of Wheelhouse, the net working capital and cash and debt balances of Wheelhouse at the time of the closing. After the allocation of the sales price to Wheelhouse non-controlling equityholders and the payment of transaction expenses, we received approximately $ 484.0million o f total proceeds at closing of which $ 87.3million related to the repayment of intercompany loans with the Compa ny . We recorded a pre-tax gain on sale of Marucci of $ 241.4million in the year ended December