---
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"
generated_at: "2026-06-12T03:03:42.242862+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Atmus restates Q1 2023 financials; operating cash flow overstated by $24.7M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001921963-23-000008
- JSON: https://secwatch.observer/filing/0001921963-23-000008.json
- Plain text: https://secwatch.observer/filing/0001921963-23-000008.txt

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