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Compass Diversified Holdings CODI Amortization of acquisition-related inventory step-up

Amortization of acquisition-related inventory step-up at other companies

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Other financials

Income statement

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Revenue$426.9M-5.9%
Gross profit$189.4M-3.4%
Operating income-$1.9M-156%
Net income-$30.8M-2.6%
EPS (diluted)-$0.62-5.1%

Balance sheet

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Cash & equivalents$60.7M-58.5%
Total debt$2.0B-2.0%
Total equity$400.7M-41.1%
Total assets$3.0B-12.0%

Cash flow

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Operating cash flow$23.9M+181%
CapEx$5.1M-61.0%
Free cash flow$18.8M+144%

Valuation

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Market cap$741.07M+54.4%
Enterprise value$2.71B+12.6%
P/S0.4×+0.1×

Profitability

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Gross margin43.7%+1.6pp
Operating margin0.3%+0.3pp
Net margin-12.3%+3.7pp
FCF margin-10.1%+5.3pp

Returns & leverage

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Return on equity-42%+99.2pp
Debt / equity5.1×+2.0×
Current ratio2.7×+2.2×

Where this comes from

Reported directly by Compass Diversified Holdings in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfAcquisitionCosts.

The official record: Compass Diversified Holdings’s 10-K, filed February 27, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Compass Diversified Holdings's amortization of acquisition-related inventory step-up?
Compass Diversified Holdings (CODI) reported amortization of acquisition-related inventory step-up of $0 in Q4 2025.
How has Compass Diversified Holdings's amortization of acquisition-related inventory step-up changed year-over-year?
Compass Diversified Holdings's amortization of acquisition-related inventory step-up decreased by 100.0% year-over-year, from $1.61M to $0.
What is the long-term trend for Compass Diversified Holdings's amortization of acquisition-related inventory step-up?
Over 4 years (2021 to 2025), Compass Diversified Holdings's amortization of acquisition-related inventory step-up has grown at a -100.0% compound annual growth rate (CAGR), from $2.76M to $0.
What does amortization of acquisition-related inventory step-up mean?
This non-cash expense reflects the systematic write-down of the fair value adjustment applied to acquired inventory following a business combination. It represents the difference between the historical cost of the inventory and its fair market value at the time of acquisition, which is recognized as an expense as the inventory is sold. Investors track this to normalize operating earnings and understand the true cash-generating potential of acquired businesses.