Business Context and Reporting Period
Company: Compass Diversified Holdings (CODI) and Compass Group Diversified Holdings LLC
Filing Type: Form 8-K (Current Report)
Date of Report: December 8, 2025
Context: The registrants filed Amendment No. 1 to their Annual Report on Form 10-K/A for the fiscal year ended December 31, 2024. This filing includes restated audited consolidated financial statements for the years ended December 31, 2024, 2023, and 2022, as well as restated unaudited interim financial information for those periods.
Key Financial Metrics
The provided 8-K filing text does not contain specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. It serves as a notification of the filing of restated financial statements rather than a disclosure of the specific figures themselves.
Material Changes
- Restatement of Financials: The primary material change is the issuance of restated audited consolidated financial statements for the fiscal years 2022, 2023, and 2024.
- Interim Periods: Restated unaudited consolidated financial information has been issued for all interim periods within the fiscal years 2022, 2023, and 2024.
Guidance, Outlook, and Risks
The filing text does not provide specific guidance, outlook, management commentary, or a detailed list of risks. It references a press release (Exhibit 99.1) issued on December 8, 2025, which contains further details regarding the matters described in the restatement.
Investor Verification Checklist
- Review the full text of the Form 10-K/A Amendment No. 1 to understand the specific accounting adjustments driving the restatement.
- Examine Exhibit 99.1 (Press Release) for management's explanation of the restatement and its impact on historical performance.
- Compare the restated figures for 2022, 2023, and 2024 against previously reported numbers to assess the magnitude of the changes.
- Verify if the restatement impacts compliance with debt covenants or preferred share dividend requirements.