Compass Diversified Holdings

For the period ended Jun 30, 2026. Filed Aug 10, 2026.

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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2026 · Filed Aug 10, 2026

CODI$11.93+0.6%Stored close · as of Nov 10, 2026

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Contents

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

COMPASS DIVERSIFIED HOLDINGS
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
	Six months ended June 30,
(in thousands)	2026	2025
Cash flows from operating activities:
Net income (loss)	$52,680	$(127,682)
Gain on sale of discontinued operations	1,637	2,849
Income (loss) from continuing operations	51,043	(130,531)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation expense	22,270	23,363
Amortization expense - intangibles	45,530	46,468
Amortization expense - inventory step-up	—	—
Amortization of debt issuance costs	4,094	2,096
Decrease in fair value of receivable due from unconsolidated affiliate	58,000	—
Loss on debt modification	—	2,827
Impairment expense	20,500	31,515
Noncontrolling stockholder stock based compensation	5,839	8,201
Provision for receivable and inventory reserves	446	588
Deferred income taxes	(4,125)	3,629
Gain on sale of product division	(182,342)	—
Gain on sale-leaseback	(10,234)	—
Other	1,725	(1,897)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	(1,844)	(12,980)
Inventories	6,951	(34,564)
Other current and non-current assets	22,990	4,400
Accounts payable and accrued expenses	12,774	(7,623)
Cash provided by (used in) operating activities	53,617	(64,508)
Cash flows from investing activities:
Acquisitions, net of cash acquired	—	495
Purchases of property and equipment	(11,343)	(23,983)
Proceeds from sale of businesses	290,191	2,849
Other investing activities	10,279	(1,548)
Cash provided by (used in) investing activities	289,127	(22,187)

COMPASS DIVERSIFIED HOLDINGS
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
	Six months ended June 30,
(in thousands)	2026	2025
Cash flows from financing activities:
Proceeds and expenses from issuance of Trust common shares, net	—	(59)
Proceeds and expenses from issuance of Trust preferred shares, net	—	58,998
Borrowings - revolving credit facility	67,000	73,500
Repayments - revolving credit facility	(65,000)	(183,500)
Borrowings - term loan	—	200,000
Repayments - term loan	(292,750)	—
Scheduled principal payments - term loan	(7,500)	(7,500)
Subsidiary financing arrangements - borrowings	—	27,092
Subsidiary financing arrangements - repayments	—	(8,360)
Distributions paid - common shares	—	(37,618)
Distributions paid - preferred shares	(19,429)	(18,148)
Net proceeds provided by noncontrolling shareholders	5,140	1,710
Purchase of noncontrolling interest	(9,895)	(6,468)
Debt issuance costs	—	(1,241)
Other	(30)	(28)
Net cash provided by (used in) financing activities	(322,464)	98,378
Foreign currency impact on cash	(852)	2,415
Net increase in cash and cash equivalents	19,428	14,098
Cash and cash equivalents — beginning of period	68,015	59,659
Cash and cash equivalents — end of period	$87,443	$73,757
Supplemental Cash Flow Disclosure:
Non-cash financing activities (1)	$—	$4,534

(1)Represents the non-cash settlement of subsidiary financing arrangements.

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