Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 310

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 310
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.4million in unrecognized tax benefits is recorded as a reduction to the gain on sale related to the sale of our Ergobaby subsidiary in the year ended December 31, 2024. The $ 27.9million in unrecognized tax benefits is recorded as a reduction to the gain on sale related to the sale of our ACI and Marucci subsidiaries in the year ended December 31, 2023. If recognized, the tax benefit would result in additional gain on sale of discontinued operations.

The Company accrues interest and penalties related to uncertain tax positions. The amounts accrued at December 31, 2024, 2023 and 2022 are not material to the Company. Such amounts are included in the provision (benefit) for income taxes in the accompanying consolidated statements of operations. It is expected that the amount of unrecognized tax benefits will change in the next twelve months. However, we do not expect the change to have a significant impact on the consolidated results of operations or financial position.

Each of the Company’s businesses file U.S. Federal, state and foreign income tax returns in multiple jurisdictions with varying statutes of limitations. The 2019 through 2024 tax years generally remain subject to examinations by the taxing authorities.

#### Note M — Fair Value Measurement (As Restated)
The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of December 31, 2022. There were no assets or liabilities measured on a recurring basis as of December 31, 2024 or December 31, 2023.

|                                              |     | Fair Value Measurements at December 31, 2022 |        |     |         |   |     |         |   |     |         |        |
|:---------------------------------------------|:----|:---------------------------------------------|-------:|:----|:--------|:--|:----|:--------|:--|:----|:--------|-------:|
| (in thousands)                               |     | Carrying                                     
 Value                                        |        |     | Level 1 |   |     | Level 2 |   |     | Level 3 |        |
| Liabilities:                                 |     |                                              |        |     |         |   |     |         |   |     |         |        |
| Put option of noncontrolling shareholders(1) |     | $                                            |   -142 |     | $       | — |     | $       | — |     | $       |   -142