Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 265

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 265
---
am”) pursuant to a Purchase and Sale Agreement entered into on August 19, 2024 (the “Lifoam Acquisition”). Lifoam is a manufacturer and distributor of temperature-controlled shipping solutions. The purchase price was $ 137.8million, excluding working capital and other adjustments to the purchase price. Altor incurred transaction costs of approximately $ 1.8million, which are included in selling, general and administrative expense in the consolidated statement of operations. The acquisition and related transaction costs were funded through additional term loans of $ 143.7million under the Altor intercompany credit agreement. The Company funded the additional intercompany loans used for the acquisition of Lifoam with a draw on the 2022 Revolving Credit Facility. Altor recorded a preliminary purchase price allocation of $ 19.9million in goodwill, which is expected to be deductible for income tax purposes, $ 49.4million in intangible assets comprised of $ 39.5million in customer relationships and $ 9.9million in tradenames, $ 24million in capital asset step-up and $ 1.6million in inventory step-up. The purchase price allocation was finalized in 2025.

Velocity

King's Camo - On July 8, 2022, Velocity acquired the assets of King's Camo LC, a manufacturer of outdoor performance apparel and gear, for a purchase price of approximately $ 25.2million and included a potential earnout of $ 3.0million. The final earnout amount was $ 1.3million and was paid in the second quarter of 2023. The acquisition and related transaction costs were funded through an additional term loan of $ 25.7million under the Velocity intercompany credit agreement. Velocity paid approximately $ 0.2million in transaction fees. Velocity recorded a purchase price allocation, including goodwill of approximately $ 9.7million, which is expected to be deductible for income tax purposes, and intangible assets of $ 7.1million. The remainder of the purchase consideration was allocated to net assets acquired. The purchase price allocation was finalized in the fourth quarter of 2022.

#### Note E — Dispositions
Sale of Ergo

On December 27, 2024, the LLC, solely in its capacity as the representative of the holders of stock and options of EBP Lifestyle Brands Holdings, Inc. (“Ergobaby”), a majority owned subsidiary of the Company, entered into a definitive Agreement and Plan of Merger (