Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 255

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 255
---
:----|:------------|---------:|:----|:------------|---------:|
| Balance — January 1, 2022, as reported |     | $           | -314,267 |     | $           |  128,718 |
| Adjustment due to error corrections    |     |             | -163,733 |     |             | -109,649 |
| Balance — January 1, 2022, as restated |     | $           | -478,000 |     | $           |   19,069 |

The tables below present the effect of these adjustments on the affected line items in the Company’s Consolidated Balance Sheets, Consolidated Statements of Operations and Consolidated Statements of Cash Flows as reported in the Company’s Annual Report on Form 10-K as of and for the years ended December 31, 2024, 2023 and 2022.

<div align='center'>F-23</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
|                                                                                                                        |     | December 31, 2024 |     |             |           |     |             |            |     |             |            |
|:-----------------------------------------------------------------------------------------------------------------------|:----|:------------------|:----|:------------|----------:|:----|:------------|-----------:|:----|:------------|-----------:|
|                                                                                                                        |     | ADJ Reference     |     | As Reported |           |     | Adjustments |            |     | As Restated |            |
| Assets                                                                                                                 |     |                   |     |             |           |     |             |            |     |             |            |
| Current assets:                                                                                                        |     |                   |     |             |           |     |             |            |     |             |            |
| Cash and cash equivalents                                                                                              |     |                   |     | $           |    59,727 |     |             |        -68 |     | $           |     59,659 |
| Accounts receivable, net                                                                                               |     | ADJ 1             |     |             |   444,386 |     |             |   -237,214 |     |             |    207,172 |
| Inventories, net                                                                                                       |     | ADJ 2             |     |             |   962,408 |     |             |   -391,160 |     |             |    571