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Compass Diversified Holdings CODI Lugano — Goodwill, Fair Value Disclosure

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Other financials

Income statement

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Revenue$424.0M-11.4%
Gross profit$200.0M-4.1%
Operating income$29.0M+206%
Net income$81.1M+258%
EPS (diluted)$0.86+198%

Balance sheet

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Cash & equivalents$87.4M+18.6%
Total debt$1.7B-15.6%
Total equity$472.6M-21.5%
Total assets$2.8B-15.9%

Cash flow

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Operating cash flow$29.7M+184%
CapEx$6.2M-42.7%
Free cash flow$23.5M+151%

Valuation

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Market cap$810.29M+65.2%
Enterprise value$2.47B-0.4%
P/S0.5×+0.2×

Profitability

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Gross margin44.6%+2.5pp
Operating margin3.5%+2.6pp
Net margin-5.3%-1.5pp
FCF margin-10.1%+5.3pp

Returns & leverage

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Return on equity-17.7%-3.9pp
Debt / equity3.7×+0.3×
Current ratio2.3×+1.9×

Where this comes from

Reported directly by Compass Diversified Holdings in its filing.

Tagged under the XBRL concept us-gaap:GoodwillFairValueDisclosure.

The source filing: Compass Diversified Holdings’s 10-Q, filed August 10, 2026.

Filed
Aug 10, 2026, 4:13 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001345126-26-000061
(in thousands)Fair Value Measurements at June 30, 2026 / Carrying ValueFair Value Measurements at June 30, 2026 / Level 1Fair Value Measurements at June 30, 2026 / Level 2Fair Value Measurements at June 30, 2026 / Level 3Expense / Six months ended / June 30, 2026
Goodwill - PrimaLoft$212,036$212,036$20,500

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Compass Diversified Holdings's lugano — goodwill, fair value disclosure?
Compass Diversified Holdings (CODI) reported lugano — goodwill, fair value disclosure of $212.04M in Q2 2026.
What does lugano — goodwill, fair value disclosure mean?
Represents the estimated fair value of goodwill associated with the segment, typically assessed during impairment testing or acquisition accounting. It reflects the premium paid for intangible assets and the segment's long-term competitive advantage.

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