Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 275

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 275
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iation expense was approximately $ 43.9million, $ 46.0million and $ 39.5million for the years ended December 31, 2024, 2023 and 2022, respectively.

Note H — Goodwill and Intangible Assets (As Restated)

Goodwill

As a result of acquisitions of various businesses, the Company has significant intangible assets on its balance sheet that include goodwill and indefinite-lived intangibles. The Company’s goodwill and indefinite-lived intangibles are tested and reviewed for impairment annually as of March 31st or more frequently if facts and circumstances warrant by comparing the fair value of each reporting unit to its carrying value. Each of the Company’s businesses represent a reporting unit.

<div align='center'>F-47</div>

### COMPASS DIVERSIFIED HOLDINGS

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
A reconciliation of the change in the carrying value of goodwill by segment for the years ended December 31, 2024, 2023 and 2022 are as follows (in thousands ):

|                   |     | Balance at January 1, 2024 
 As Restated                |         |     | Acquisitions/Measurement Period Adjustments(1) |         |     | Goodwill Impairment |        |     | Balance at December 31, 2024 
 As Restated                  |         |
|:------------------|:----|:---------------------------|--------:|:----|:-----------------------------------------------|--------:|:----|:--------------------|-------:|:----|:-----------------------------|--------:|
| 5.11              |     | $                          |  92,966 |     | $                                              |       — |     | $                   |      — |     | $                            |  92,966 |
| BOA               |     |                            | 254,153 |     |                                                |       — |     |                     |      — |     |                              | 254,153 |
| Lugano            |     |                            |       — |     |                                                |       — |     |                     |      — |     |                              |       — |
| PrimaLoft         |     |                            | 232,536 |     |                                                |       — |     |                     |      — |     |                              | 232,536 |
| The Honey Pot Co. |     |                            |       — |     |                                                | 107,039 |     |                     |