secwatch.observer — SEC 8-K summary
======================================

Issuer:     Atmus Filtration Technologies Inc. (ATMU)
CIK:        0001921963
Form:       8-K
Filed at:   2025-11-24T23:59:59+00:00
Accession:  0001213900-25-113838
Event type: m_and_a
Sentiment:  positive
Materiality: 0.75
Item codes: 1.01, 2.03, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1921963/000121390025113838/0001213900-25-113838-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1921963/000121390025113838/ea0266850-8k_atmus.htm
  HTML page:      https://secwatch.observer/filing/0001213900-25-113838

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer