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Compass Diversified Completes Restatement of Previously Issued Financial Statements

Compass Diversified (CODI) | December 8, 2025

By Ethan Davis

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Compass Diversified (NYSE: CODI) announced the filing of its restated financial results for fiscal years 2022, 2023, and 2024.

The restatement was necessary due to financial and accounting fraud at Lugano Holding, Inc.

The company is focused on managing and growing high-quality middle-market companies to create long-term shareholder value.

Restatement Completion

CODI completed the extensive restatement process to address financial fraud issues at Lugano.

Guidance Adjustment

Adjusted full-year 2025 guidance for Subsidiary Adjusted EBITDA set between $330 million and $360 million, excluding Lugano impact.

Credit Agreement Amendment

In discussions with senior lenders for an amendment to provide relief and flexibility on leverage profile and covenants.

  • The restatement signifies a crucial step in addressing the fraudulent practices at Lugano, isolating the issue to that entity.
  • Investors now have revised financial information for 2022-2024, enhancing transparency and accuracy in decision-making.

Compass Diversified is actively working to move past the challenges caused by the financial fraud at Lugano, demonstrating a commitment to transparency and shareholder value.