Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 263

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 263
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 with finished goods stated at selling price less an estimated cost to sell. Property, plant and equipment is valued at fair value which approximates book value and will be depreciated on a straight-line basis over the remaining useful lives of the assets. Goodwill is calculated as the excess of the consideration transferred over the fair value of the identifiable net assets acquired and represents the future economic benefits expected to arise from other intangible assets acquired that do not qualify for separate recognition, including assembled workforce and non-contractual relationships, as well as expected future synergies. The goodwill of $ 290.3million reflects the strategic fit of PrimaLoft in the Company's branded consumer business and is not expected to be deductible for income tax purposes. The PrimaLoft purchase price allocation was finalized in 2023.

<div align='center'>F-39</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
The intangible assets recorded related to the PrimaLoft acquisition are as follows (in thousands):

| Intangible Assets                      |     | Fair Value |         |     | Estimated Useful Lives |
|:---------------------------------------|:----|:-----------|--------:|:----|:-----------------------|
| Customer relationships                 |     | $          | 209,100 |     | 15 years               |
| Tradename                              |     |            |  48,200 |     | 20 years               |
| Technology                             |     |            |  49,100 |     | 11 years               |
| In-process research and development(1) |     |            |     500 |     | N/a                    |
|                                        |     | $          | 306,900 |     |                        |

(1) In-process research and development is considered indefinite lived until the underlying technology becomes viable, at which point the intangible asset will be amortized over the expected useful life.

The customer relationships were considered the primary intangible asset and was valued at $ 209.1million using a multi-period excess earnings method. The technology was valued at $ 49.1million using a mul ti-period excess earnings methodology with an assumed obsolescence factor. The tradename was valued at $ 48.2million using a multi-period excess earnings method. The multi-period excess earnings method assumes an asset has value to the extent that it enables its owners to earn a return in excess of the other assets utilized in the business.

Unaudited pro forma information