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Goodwill and Other Intangible Assets (Tables) | 3 Months Ended
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Mar. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Summary of Reconciliation of Change in Carrying Value of Goodwill | summary of the net carrying amount of goodwill at March 31, 2025 and December 31, 2024, is as follows (in thousands):
| March 31, 2025 |  | December 31, 2024
|  |  | (As Restated)
Goodwill - gross carrying amount | $ | 1,311,317 |  |  | $ | 1,311,813 |
Accumulated impairment losses (1) | (415,897) |  |  | (415,897) |
Goodwill - net carrying amount | $ | 895,420 |  |  | $ | 895,916 |
(1) Comprised of accumulated goodwill impairment expense of $260.6 million at Lugano (as restated), $72.7 million at Velocity, $24.9 million at Arnold and $57.8 million at PrimaLoft. The following is a reconciliation of the change in the carrying value of goodwill for the three months ended March 31, 2025 by operating segment (in thousands):
|  | Balance at January 1, 2025 |  | Acquisitions/Measurement Period Adjustments |  |  |  |  |  |  |  | Balance at March 31, 2025
|  | (As Restated) |  |  |  |  |  |  |  |  |  |
5.11 |  | $ | 92,966 |  |  | $ | — |  |  |  |  |  |  |  |  | $ | 92,966 |
BOA |  | 254,153 |  |  | — |  |  |  |  |  |  |  |  | 254,153 |
Lugano (as restated) |  | — |  |  | — |  |  |  |  |  |  |  |  | — |
PrimaLoft |  | 232,536 |  |  | — |  |  |  |  |  |  |  |  | 232,536 |
The Honey Pot Co. |  | 107,039 |  |  | — |  |  |  |  |  |  |  |  | 107,039 |
Velocity Outdoor |  | — |  |  | — |  |  |  |  |  |  |  |  | — |
Altor |  | 114,619 |  |  | (496) |  |  |  |  |  |  |  |  | 114,123 |
Arnold |  | 39,267 |  |  | — |  |  |  |  |  |  |  |  | 39,267 |
Sterno |  | 55,336 |  |  | — |  |  |  |  |  |  |  |  | 55,336 |
Total (as restated) |  | $ | 895,916 |  |  | $ | (496) |  |  |  |  |  |  |  |  | $ | 895,420 |
Summary of Other Intangible Assets | Other intangible assets are comprised of the following at March 31, 2025 and December 31, 2024 (in thousands):
| March 31, 2025 |  | December 31, 2024
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
|  |  |  |  |  |  | (As Restated) |  | (As Restated) |  | (As Restated)
Customer relationships | $ | 772,033 |  |  | $ | (324,351) |  |  | $ | 447,682 |  |  | $ | 772,361 |  |  | $ | (311,357) |  |  | $ | 461,004 |
Technology and patents | 199,329 |  |  | (81,840) |  |  | 117,489 |  |  | 198,865 |  |  | (78,175) |  |  | 120,690 |
Trade names, subject to amortization | 454,244 |  |  | (90,210) |  |  | 364,034 |  |  | 453,792 |  |  | (83,706) |  |  | 370,086 |
Non-compete agreements | 1,588 |  |  | (1,343) |  |  | 245 |  |  | 1,588 |  |  | (1,282) |  |  | 306 |
Other contractual intangible assets | 210 |  |  | (210) |  |  | — |  |  | 210 |  |  | (210) |  |  | — |
Total | 1,427,404 |  |  | (497,954) |  |  | 929,450 |  |  | 1,426,816 |  |  | (474,730) |  |  | 952,086 |
Trade names, not subject to amortization | 30,810 |  |  | — |  |  | 30,810 |  |  | 30,810 |  |  | — |  |  | 30,810 |
In-process research and development (1) | 500 |  |  | — |  |  | 500 |  |  | 500 |  |  | — |  |  | 500 |
Total intangibles, net | $ | 1,458,714 |  |  | $ | (497,954) |  |  | $ | 960,760 |  |  | $ | 1,458,126 |  |  | $ | (474,730) |  |  | $ | 983,396 |
Summary of Estimated Charges to Amortization Expense of Intangible Assets | Estimated charges to amortization expense of intangible assets for the remainder of 2025 and the next four years, is as follows (in thousands):
2025 |  | 2026 |  | 2027 |  | 2028 |  | 2029 |  |  |
$ | 69,640 |  |  | $ | 90,662 |  |  | $ | 81,872 |  |  | $ | 79,770 |  |  | $ | 79,649 |  |  |  |

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