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Compass Diversified Completes Restatement of Financial Statements

Compass Diversified (CODI) | December 8, 2025

By Nina King

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Compass Diversified completed the restatement of its financial results for fiscal years 2022, 2023, and 2024.

The restatement process was in response to financial and accounting fraud by the former CEO of Lugano Holding, Inc.

The company's subsidiaries, excluding Lugano, continue to perform well and showcase the strength of the business model.

Restatement Completion

Restated financial results for multiple fiscal years and interim periods were announced.

Guidance Adjustment

2025 Subsidiary Adjusted EBITDA guidance adjusted to $330-360 million, excluding Lugano impact.

Credit Agreement Amendment

Active discussions ongoing for amending the credit agreement to gain relief and flexibility.

  • The completion of the restatement process marks a significant step towards resolving past issues and ensuring financial accuracy.
  • Adjustments in the 2025 guidance indicate strategic shifts to mitigate the impact of past events and enhance future performance.

Compass Diversified's focus on accountability, performance, and strategic planning positions the company for sustainable growth and shareholder value creation in the future.