{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-113838","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2025-11-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.075427+00:00","generated_at":"2026-05-16T17:22:51.193958+00:00","sec_items":["1.01","2.03","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Atmus to acquire Koch Filter Corp for $450M to enter industrial air filtration market","bullets":["Purchase price $450M cash; Koch Filter generated $156M revenue in FY2025 ended Sep 30, 2025.","Transaction represents 13.9x Koch's Adjusted EBITDA; net value ~$395M after tax benefits (10.9x multiple).","Expected to be accretive to Atmus' Adjusted EPS and EBITDA margin in 2026; high-single-digit ROIC by 2028.","Funding: cash on hand and credit facility borrowings (potential upsize); expected close Q1 2026.","Expands into industrial air filtration for HVAC, data centers, power generation; Koch Filter founded 1966, Louisville."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-113838","json":"https://secwatch.observer/filing/0001213900-25-113838.json","markdown":"https://secwatch.observer/filing/0001213900-25-113838.md","text":"https://secwatch.observer/filing/0001213900-25-113838.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000121390025113838/0001213900-25-113838-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000121390025113838/ea0266850-8k_atmus.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T17:22:51.193958+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"051bce08bf71fbae50e80c8d3f4cfa9b712c661b","claim":"Atmus Filtration Technologies Inc. entered into Purchase Agreement with Air Distribution Technologies, Inc. valued at $450,000,000 (effective 2025-11-21).","evidence_excerpt":"On November 21, 2025, Atmus Filtration Technologies Inc., a Delaware corporation (the “ Registrant, ” “ we ,” “ us ” or “ our ”), entered into a stock purchase agreement (the “ Purchase Agreement ”) with Cummins Filtration Inc., an Indiana corporation and a wholly-owned subsidiary of the Registrant (the “ Buyer ”), and Air Distribution Technologies, Inc., a Delaware corporation (the “ Seller ”), pursuant to which the Buyer agreed to purchase all of the issued and outstanding shares of Koch Filter Corporation, a Kentucky corporation and wholly owned subsidiary of the Seller (“ Koch ”), in exchange for $450 million, subject to certain adjustments as set forth in the Purchase Agreement (together with the other transactions contemplated thereby, the “ Transaction ”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000121390025113838/0001213900-25-113838-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"equity purchase"},{"label":"Counterparty","value":"Air Distribution Technologies, Inc."},{"label":"Value","value":"$450,000,000"},{"label":"Effective","value":"2025-11-21"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}