Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 11

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 11
---
 note that the only changes to the Original Filing are those related to the matters described herein and only in the Items listed above. Generally, the Items listed above have been updated to revise the Company’s disclosures in light of the restatement of financial information for the Affected Periods and the Lugano Investigation and to recast certain of the Consolidated Financial Statements to reflect the effect of the sale of EBP Lifestyle Brands Holdings, Inc. in the fourth quarter of 2024. Otherwise, this Form 10-K/A speaks only as of the date of the Original Filing, February 27, 2025, and does not substantively modify, amend, or update any other items or disclosures contained in the Original Filing. Accordingly, this Form 10-K/A does not reflect events (other than events relating to the restatement of financial information for the Affected Periods and the Lugano Investigation) occurring after the date of the Original Filing or modify or update those disclosures affected by subsequent events.

Such subsequent information or events include, but are not limited to:

• the information and events described in our Quarterly Reports on Form 10-Q for the fiscal quarters ended March 31, 2025, June 30, 2025 and September 30, 2025, to be filed subsequent to the Filing of this Form 10-K/A;

• the Company’s announcements concerning cash distributions to holders of our 7.250% Series A Preferred Shares, 7.875% Series B Preferred Shares, and 7.875% Series C Preferred Shares as disclosed in Current Reports on Form 8-K filed with the SEC on April 3, 2025, July 2, 2025, and October 2, 2025;

• The Company's announcement on May 27, 2025 that it will suspend the quarterly cash distribution historically paid to common shareholders in order to preserve cash and protect long-term value until such time as the Company’s Board of Directors deems it appropriate to resume such distributions.

• the Company’s disclosures concerning the Lugano Investigation and the Audit Committee’s determination to disclose non-reliance on the Company’s consolidated financial statements and other information for the fiscal years ended December 31, 2024, 2023, and 2022 and the interim periods relating to each of those fiscal years, as disclosed in Current Reports on Form 8-K filed with the SEC on May 7, 2025 and June 25, 2025;

• the