Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 307

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 307
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 basis, a deferred tax liability was recorded. This liability will decrease in future periods as these temporary differences reverse but may be replaced by deferred tax liabilities generated as a result of future acquisitions.

At December 31, 2024 , 2023 and 2022, the Company had U.S. Federal net operating loss carryforwards of approximately $ 121.6million, $ 56.3million and $ 106.4million, respectively. Approximately $ 10.6million of these carryforwards will expire, if not utilized, beginning in 2036. The remaining balance of the Company's U.S. Federal net operating loss carryforwards do not expire and are subject to utilization limitations based on a percentage of

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### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
taxable income in a given year. As of December 31, 2024, 2023 and 2022, the Company had net operating loss carryforwards for state income tax purposes of $ 149.5million, $ 85.7million and $ 110.2million, resp ectively. The Company’s state net operating loss carryforwards will expire, if not utilized, b eginning in 2026. As of December 31, 2024, 2023 and 2022, the Company had foreign net operating loss carryforwards of $ 11.0million, $ 10.2million and $ 6.8million, respectively. The foreign net operating loss carryforwards will expire, if not utilized, beginning in 2024. As of December 31, 2024, the Company had Federal capital loss carryforwards of $ 47.5million. The Federal capital loss carryforwards will expire in 2029 if not utilized. As of December 31, 2024, the Company had State capital loss carryforwards of $ 0.5million. The State capital loss carryforwards will expire in 2044 if not utilized.

As of December 31, 2024, 2023 and 2022, the Company had federal research and development tax credit carryforwards of $ 0.2million and $ 1.7million and $ 1.5million, respectively. The research and development tax credit carryforwards will expire beginning in 2044 if not utilized. As of December