Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 292

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 292
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                         |  16,522 |     |           |   5,076 |     |           |  2,053 |
| Interest income                         |                |                         |  -2,045 |     |           |  -1,951 |     |           |    -49 |
| Interest expense, net                   |                | $                       | 122,802 |     | $         | 109,892 |     | $         | 85,259 |

(1) Other interest expense includes amounts related to Lugano financing arrangements.

#### Note J – Defined Benefit Plan
In connection with the acquisition of Arnold, the Company has a defined benefit plan covering substantially all of Arnold’s employees at its Lupfig, Switzerland location. The benefits are based on years of service and the employees’ highest average compensation during the specific period.

<div align='center'>F-56</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
The following table sets forth the plan’s funded status and amounts recognized in the Company’s consolidated balance sheets at December 31, 2024, 2023 and 2022:

| (in thousands)                            
 Change in benefit obligation:             |     | December 31, 
 2024         |        |     | 2023 |        |     | 2022 |        |
|:------------------------------------------|:----|:-------------|-------:|:----|:-----|-------:|:----|:-----|-------:|
| Benefit obligation, beginning of year     |     | $            | 13,847 |     | $    | 10,649 |     | $    | 12,311 |
| Service cost                              |     |              |    538 |     |      |    369 |     |      |    432 |
| Interest cost                             |     |              |    243 |     |      |    257 |     |      |     42 |
| Actuarial (gain)/loss                     |     |              |  1,125 |     |      |  1,090 |     |      | -1,792 |
| Plan amendment                            |     |              |    -67 |     |      |    -67 |     |      |    -73 |
| Employee contributions and transfer       |     |              |    572 |     |      |    444 |     |      |    349 |
|