{"filing":{"accession_number":"0001345126-26-000062","cik":"0001345122","ticker":null,"company_name":"Compass Group Diversified Holdings LLC","form":"8-K","filing_date":"2026-08-10","report_date":"2026-08-06","primary_document":"codi-20260806.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1345122/000134512626000062/codi-20260806.htm"},"events":[{"id":26592,"run_id":24172,"accession_number":"0001345126-26-000062","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The Company entered into the Sixth Amendment to its credit facility, extending the maturity date to January 12, 2028, reducing revolving commitments from $100M to $54M, removing the Incremental Delayed Draw Term Loan facility, and adjusting leverage covenants to provide financial flexibility.","company_name":"Compass Group Diversified Holdings LLC","ticker":null,"filing_date":"2026-08-10","form":"8-K","submitted_at":null,"items":[{"id":27764,"accession_number":"0001345126-26-000062","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Sixth Amendment modifies an existing credit facility by extending the maturity date to January 12, 2028, reducing revolving commitments from $100M to $54M, removing the Incremental Delayed Draw Term Loan facility, and adjusting leverage covenants. While this is technically an amendment to existing debt rather than a new issuance, it represents a material modification of direct financial obligations and credit terms that would affect investor assessment of the company's capital structure and financial flexibility. The amendment also imposes a $4M milestone fee if term loans are not repaid by December 31, 2026, creating a new contingent obligation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-10T20:22:46.064894+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":26593,"run_id":24172,"accession_number":"0001345126-26-000062","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Company issued a press release announcing consolidated operating results for Q2 and H1 2026, reporting net revenues of $424.0 million, net income from continuing operations of $81.9 million, and Adjusted EBITDA of $91.5 million, along with 2026 guidance of $320–$365 million in Subsidiary Adjusted EBITDA.","company_name":"Compass Group Diversified Holdings LLC","ticker":null,"filing_date":"2026-08-10","form":"8-K","submitted_at":null,"items":[{"id":27765,"accession_number":"0001345126-26-000062","item_number":"2.02","item_title":"Results of Operations and Financial Condition","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"This is a clear earnings release disclosing consolidated operating results for Q2 2026 (three and six months ended June 30, 2026). The press release, furnished as Exhibit 99.1, presents GAAP and non-GAAP financial results including net revenues ($424.0M), net income from continuing operations ($81.9M), and per-share earnings ($0.86), along with 2026 full-year guidance for Subsidiary Adjusted EBITDA of $320M–$365M. The disclosure is material to investors assessing the company's financial performance and outlook.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-10T20:22:46.064894+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":27764,"accession_number":"0001345126-26-000062","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Sixth Amendment modifies an existing credit facility by extending the maturity date to January 12, 2028, reducing revolving commitments from $100M to $54M, removing the Incremental Delayed Draw Term Loan facility, and adjusting leverage covenants. While this is technically an amendment to existing debt rather than a new issuance, it represents a material modification of direct financial obligations and credit terms that would affect investor assessment of the company's capital structure and financial flexibility. The amendment also imposes a $4M milestone fee if term loans are not repaid by December 31, 2026, creating a new contingent obligation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-10T20:22:46.064894+00:00","company_name":"Compass Group Diversified Holdings LLC","ticker":null,"filing_date":"2026-08-10"},{"id":27765,"accession_number":"0001345126-26-000062","item_number":"2.02","item_title":"Results of Operations and Financial Condition","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"This is a clear earnings release disclosing consolidated operating results for Q2 2026 (three and six months ended June 30, 2026). The press release, furnished as Exhibit 99.1, presents GAAP and non-GAAP financial results including net revenues ($424.0M), net income from continuing operations ($81.9M), and per-share earnings ($0.86), along with 2026 full-year guidance for Subsidiary Adjusted EBITDA of $320M–$365M. The disclosure is material to investors assessing the company's financial performance and outlook.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-10T20:22:46.064894+00:00","company_name":"Compass Group Diversified Holdings LLC","ticker":null,"filing_date":"2026-08-10"}]}