---
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"
generated_at: "2026-05-16T17:22:51.193958+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Atmus to acquire Koch Filter Corp for $450M to enter industrial air filtration market

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 1.01, 2.03, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-113838
- JSON: https://secwatch.observer/filing/0001213900-25-113838.json
- Plain text: https://secwatch.observer/filing/0001213900-25-113838.txt

## Key facts
- Material Agreements
  Atmus Filtration Technologies Inc. entered into Purchase Agreement with Air Distribution Technologies, Inc. valued at $450,000,000 (effective 2025-11-21).
  - Action: entry
  - Agreement: equity purchase
  - Counterparty: Air Distribution Technologies, Inc.
  - Value: $450,000,000
  - Effective: 2025-11-21
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1921963/000121390025113838/0001213900-25-113838-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.