Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 335

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 335
---
 the loss at the LLC during the year ended December 31, 2023. All prior periods are presented as discontinued operations.

(2) The Company recorded goodwill impairment of $ 32.6million in the third quarter of 2023 and $ 58.0million in the fourth quarter of 2023. Refer to " Note H - Goodwill and Intangible Assets " for further description.

(3) The Company sold its Marucci operating segment in the fourth quarter of 2023, recording a pre-tax gain on sale of $ 241.4million. We recorded an income tax provision related to the gain on sale of both Marucci and ACI of $ 65.3million, which includes a uncertain tax position reserve of $ 27.9million. Refer to Note L - Income Taxes for a description of the reserve. All prior periods are presented as discontinued operations.

<div align='center'>F-87</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
| (in thousands)                                                               |     | December 31, 2022(1) (2) 
 (As Restated)            |         |     | September 30, 2022(1) 
 (As Restated)         |         |     | June 30, 2022 
 (As Restated) |         |     | March 31, 2022 
 (As Restated)  |         |
|:-----------------------------------------------------------------------------|:----|:-------------------------|--------:|:----|:----------------------|--------:|:----|:--------------|--------:|:----|:---------------|--------:|
| Total revenues                                                               |     | $                        | 455,398 |     | $                     | 473,940 |     | $             | 427,257 |     | $              | 400,214 |
| Gross profit                                                                 |     |                          | 164,882 |     |                       | 172,861 |     |               | 165,206 |     |                | 146,482 |
| Operating income                                                             |     |                          | -22,148 |     |                       |  17,986 |     |               |  32,223 |     |                |  16,383 |
| Income (loss) from continuing operations attributable to Holdings            |     |                          | -47,721 |     |                       | -31,358 |     |