Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 280

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 280
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     |              |      -77,423 |     |              |      -62,381 |     |    |
| Non-compete agreements                   |     |              |       -1,282 |     |              |       -1,032 |     |              |         -775 |     |    |
| Other contractual intangible assets      |     |              |         -210 |     |              |         -210 |     |              |         -210 |     |    |
|                                          |     | $            |     -474,730 |     | $            |     -413,587 |     | $            |     -330,584 |     |    |
| Total intangibles, net                   |     | $            |      983,396 |     | $            |      808,344 |     | $            |      891,266 |     |    |

(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.

Definite-Lived Intangible Asset Impairment Testing

2023

Lugano - The Company tested the definite lived intangible assets at Lugano as of December 31, 2023. The impairment test resulted in impairment of the customer relationship intangible of $ 1.2 million. The fair value of the customer relationship was determined using a variation of a multi-period excess earnings method and led to a fair value that was less than the carrying value of the asset.

2022

Lugano - The Company tested the definite lived intangible assets at Lugano as of December 31, 2022. The impairment test resulted in impairment of the customer relationship intangible of $ 2.4 million. The fair value of the customer relationship was determined using a variation of a multi-period excess earnings method and led to a fair value that was less than the carrying value of the asset.

The Company’s amortization expense of intangible assets for the years ended December 31, 2024, 2023 and 2022 totaled $ 94.8million, $ 83.6million and $ 72.7million, respectively.

<div align='center'>F-51</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Estimated charges to amortization expense of intangible assets over the next five years, is as follows (restated), (