{"schema_version":"secwatch.filing_event.v1","accession":"0001921963-23-000008","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2023-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.073248+00:00","generated_at":"2026-06-12T03:03:42.242862+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Atmus restates Q1 2023 financials; operating cash flow overstated by $24.7M","bullets":["Net cash provided by operating activities overstated $24.7M; net income and revenue unchanged.","Material weakness in internal controls over period-end intercompany/related party accounting.","Related party receivables and payables overstatements corrected; net parent investment adjusted.","Revised combined financial statements for 2020-2022 and Q1 2022 also corrected for immaterial errors.","Audit Committee concluded prior Q1 2023 financials should no longer be relied upon."],"urls":{"canonical":"https://secwatch.observer/filing/0001921963-23-000008","json":"https://secwatch.observer/filing/0001921963-23-000008.json","markdown":"https://secwatch.observer/filing/0001921963-23-000008.md","text":"https://secwatch.observer/filing/0001921963-23-000008.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000192196323000008/0001921963-23-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000192196323000008/formxnonxrelianceonpreviou.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T03:03:42.242862+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}