Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 315

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 315
---
 income                  |     |                         |      476 |     |              |   1,434 |     |              |   1,330 |
| Loss on equity method investment |     |                         |   -1,709 |     |              |       — |     |              |       — |
| Lugano expense(1)                |     |                         | -139,402 |     |              | -84,893 |     |              | -66,533 |
| Other income (expense)           |     |                         |   -2,565 |     |              |   2,054 |     |              |      95 |
|                                  |     | $                       | -143,304 |     | $            | -83,114 |     | $            | -68,847 |

(1) Lugano expense represents losses recognized at Lugano related to losses resulting from the accounting for the transactions associated with the off-balance sheet arrangements.

Supplemental Cash Flow Statement Data:

The following table provides supplemental disclosure of cash flow information for the years ended December 31, 2024, 2023 and 2022:

<div align='center'>F-72</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
|                                                | (in thousands) | Year ended December 31, |    2024 |     |              |    2023 |     |              |   2022 |
|:-----------------------------------------------|:---------------|:------------------------|--------:|:----|:-------------|--------:|:----|:-------------|-------:|
|                                                |                | -As Restated            |         |     | -As Restated |         |     | -As Restated |        |
| Interest paid                                  |                | $                       | 115,726 |     | $            | 112,925 |     | $            | 79,365 |
| Taxes paid                                     |                | $                       |  61,889 |     | $            |  79,142 |     | $            | 24,607 |
| Non-cash financing and investing activities(1) |                | $                       |  11,465 |     | $            |   8,560 |     | $            |  1,946 |

(1) Represents the non-cash settlement of Lugano financing arrangements.

Investments

Arnold Joint Venture

Arnold