Compass Diversified Holdings

Disclosure Controls and Procedures

Management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company’s disclosure controls and procedures as of the end of the period covered by this Form 10-Q. As previously disclosed in the 2024 Form 10-K/A, management identified material weaknesses in internal control over financial reporting. Because these material weaknesses had not been fully remediated as of September 30, 2025, management concluded that the Company’s disclosure controls and procedures were not effective as of that date.

Notwithstanding the identified material weaknesses, our management, including our Chief Executive Officer and Chief Financial Officer, believes that the condensed consolidated financial statements fairly present, in all material respects, our financial position, results of operations and cash flows for the periods presented in this Quarterly Report on Form 10-Q, in accordance with accounting principles generally accepted in the United States.

Changes in Internal Control Over Financial Reporting

During the quarter ended September 30, 2025, there were no changes in the Company’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting. Following the identification of the material weaknesses described in the 2024 Form 10-K/A, management began developing a remediation plan, as described in the 2024 Form 10-K/A. The Company has not had sufficient time to fully design and implement remediation activities to address the material weaknesses and therefore these remediation activities are not reflected as changes in internal control over financial reporting for the quarter ended September 30, 2025.

Part II