STOCK TITAN
  1. Home
  2. Sec-filings
  3. CODI
  4. [8-K] Compass Diversified Holdings Reports Material Event

Compass Diversified files 10-K/A with multi-year financial restatements

Compass Diversified Holdings (CODI) and its affiliated LLC reported that they filed an amended Annual Report on Form 10‑K/A for the year ended December 31, 2024.

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Compass Diversified Holdings (CODI) and its affiliated LLC reported that they filed an amended Annual Report on Form 10‑K/A for the year ended December 31, 2024. The amendment includes restated audited consolidated financial statements for year-end 2024, 2023 and 2022, as well as restated unaudited financial information for each interim period within those years. This means previously issued financial statements for three fiscal years and related quarters have been revised. The companies also issued a press release describing these matters, which is attached as an exhibit to this report.

Positive

  • None.

Negative

  • Multi‑year financial restatement: CODI is restating audited consolidated financial statements for 2022, 2023, and 2024, plus interim periods, which materially affects how its historical results are viewed.

Insights

Multi‑year restatement signals meaningful changes in CODI’s past results.

Compass Diversified Holdings and its LLC affiliate have filed a Form 10‑K/A that restates audited consolidated financial statements for 2022, 2023, and 2024, plus restated unaudited data for all interim periods within those years. A restatement over three consecutive fiscal years typically indicates that earlier financial statements no longer fully reflect the company’s current view of its historical results.

The filing does not detail in this excerpt the specific drivers or size of the changes, but revising multiple years of audited and interim figures can affect how past performance trends are interpreted, including revenue, earnings, and leverage measures. The attached press release (Exhibit 99.1, dated December 8, 2025) is intended to provide additional context on the nature and scope of the restatements.

Because the restatement covers several years, market participants are likely to reassess historical comparisons once the updated statements in the 10‑K/A and related disclosures are reviewed in detail.

Item 2.02 Results of Operations and Financial Condition Financial
Disclosure of earnings results, typically an earnings press release or preliminary financials.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, or exhibit attachments filed with this report.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What did Compass Diversified Holdings (CODI) announce in this 8-K?
Compass Diversified Holdings and Compass Group Diversified Holdings LLC announced that they filed Amendment No. 1 to their Form 10‑K, which includes restated audited consolidated financial statements for the fiscal years ended December 31, 2024, 2023, and 2022, and restated unaudited financial information for each interim period within those years.

Which financial periods are being restated by CODI?
The amendment includes restated audited consolidated financial statements as of and for the years ended December 31, 2024, 2023, and 2022, and restated unaudited consolidated financial information for each interim period in those fiscal years.

Why is the CODI Form 10-K being amended?
The Form 10‑K is being amended via a Form 10‑K/A to incorporate restated financial statements and interim financial information for 2022, 2023, and 2024. The specific reasons for the restatement are not described in this excerpt but are addressed in the amended report and the related press release.

Did CODI provide any additional communication about the restatement?
Yes. On December 8, 2025, the company issued a press release discussing the restated financial information. This press release is furnished as Exhibit 99.1 and incorporated by reference.

Which entities are covered by this CODI 8-K and restatement?
Both Compass Diversified Holdings and Compass Group Diversified Holdings LLC are registrants in this report, and the 10‑K/A includes restated consolidated financial statements for these entities.

Does this 8-K include new earnings or guidance for CODI?
The 8‑K focuses on the filing of the Form 10‑K/A and the inclusion of restated financial statements and interim data. It does not provide new earnings guidance in the excerpt provided.

AI-generated analysis. How Rhea-AI works. Not financial advice.

Understanding 8-K Material Events →
See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google
Add on Google
0001345126false00013451262025-12-082025-12-080001345126codi:SharesRepresentingBeneficialInterestsInCompassDiversifiedHoldingsMember2025-12-082025-12-080001345126codi:SeriesAPreferredSharesRepresentingSeriesATrustPreferredInterestInCompassDiversifiedHoldingsMember2025-12-082025-12-080001345126codi:SeriesBPreferredSharesRepresentingSeriesBTrustPreferredInterestInCompassDiversifiedHoldingsMember2025-12-082025-12-080001345126codi:SeriesCPreferredSharesRepresentingSeriesCTrustPreferredInterestInCompassDiversifiedHoldingsMemberDomain2025-12-082025-12-08

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 8, 2025
COMPASS DIVERSIFIED HOLDINGS
(Exact name of registrant as specified in its charter)
Delaware 001-34927 57-6218917
(State or other jurisdiction
of incorporation)		 (Commission
File Number)		 (I.R.S. Employer
Identification No.)
COMPASS GROUP DIVERSIFIED HOLDINGS LLC
(Exact name of registrant as specified in its charter)
Delaware 001-34926 20-3812051
(State or other jurisdiction
of incorporation)		 (Commission
File Number)		 (I.R.S. Employer
Identification No.)
301 Riverside Avenue, Second Floor, Westport, CT 06880
(Address of principal executive offices and zip code)
Registrant’s telephone number, including area code: (203) 221-1703
Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of Each ClassTrading Symbol(s)Name of Each Exchange on Which Registered
Shares representing beneficial interests in Compass Diversified HoldingsCODINew York Stock Exchange
Series A Preferred Shares representing beneficial interests in Compass Diversified HoldingsCODI PR ANew York Stock Exchange
Series B Preferred Shares representing beneficial interests in Compass Diversified HoldingsCODI PR BNew York Stock Exchange
Series C Preferred Shares representing beneficial interests in Compass Diversified HoldingsCODI PR CNew York Stock Exchange
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o


Section 2     Financial Information
Item 2.02    Results of Operations and Financial Condition.
On December 8, 2025, Compass Diversified Holdings and Compass Group Diversified Holdings LLC filed with the Securities and Exchange Commission Amendment No. 1 to its Annual Report on Form 10-K/A for the fiscal year ended December 31, 2024 (the “Form 10-K/A”), which included restated audited consolidated financial statements as of December 31, 2024, 2023 and 2022, and for the fiscal years ended December 31, 2024, 2023, and 2022, as well as restated unaudited consolidated financial information for each of the interim periods included within the fiscal years ended December 31, 2024, 2023, and 2022.
On December 8, 2025, the Company issued a press release regarding the matters described above. A copy of the press release is furnished herewith as Exhibit 99.1 and incorporated herein by reference.
Section 9     Financial Statements and Exhibits
Item 9.01    Financial Statements and Exhibits
(d)    Exhibits.
Exhibit NumberDescription
99.1
Press Release, dated December 8, 2025
104Cover Page Interactive Data File (embedded within the Inline XBRL document)






SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: December 8, 2025COMPASS DIVERSIFIED HOLDINGS
By:/s/ Stephen Keller
Stephen Keller
Regular Trustee
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: December 8, 2025COMPASS GROUP DIVERSIFIED HOLDINGS LLC
By:/s/ Stephen Keller
Stephen Keller
Chief Financial Officer


Source: View Original Filing on SEC EDGAR

Keep reading

More on CODI

Trending in the feed

Open the live feed