{"schema_version":"secwatch.filing_event.v1","accession":"0001921963-23-000011","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2023-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.073457+00:00","generated_at":"2026-06-11T23:36:49.621941+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Atmus Q2 net sales rise 5% to $414M; adjusted EPS $0.63 vs $0.60 YoY","bullets":["GAAP net income $46M, diluted EPS $0.55; adjusted EPS $0.63 beats $0.60 prior year.","Adjusted EBITDA $80M, margin 19.3%, up from 17.1% in Q2 2022.","Gross margin improved to 27.7% from 24.3% due to pricing and lower commodity/freight costs.","FY2023 guidance: revenue $1.58B-1.63B, adjusted EPS $2.05-2.25, adjusted EBITDA margin 17.25-18.25%.","One-time separation costs from Cummins of $9M in Q2 2023 versus $1M in Q2 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001921963-23-000011","json":"https://secwatch.observer/filing/0001921963-23-000011.json","markdown":"https://secwatch.observer/filing/0001921963-23-000011.md","text":"https://secwatch.observer/filing/0001921963-23-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000192196323000011/0001921963-23-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000192196323000011/atmu2023q28-kdoc.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T23:36:49.621941+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":"7b28a441d465de746f6005d6f5d4996cabe1f22b","claim":"Atmus Filtration Technologies Inc. reported the second quarter that ended June 30, 2023 results: revenue $414 million, net income $46 million, EPS $0.55 of diluted earnings per share. Guidance initiated.","evidence_excerpt":"August 9, 2023 Atmus Filtration Technologies Reports Second Quarter 2023 Results NASHVILLE, Tenn. – Atmus Filtration Technologies Inc. (Atmus; NYSE: ATMU), a global leader in filtration and media solutions, today reported financial results for its second quarter that ended June 30, 2023. Second Quarter Highlights • Net sales of $414 million • GAAP net income of $46 million • Diluted earnings per share of $0.55 • Adjusted earnings per share of $0.63 • Adjusted EBITDA of $80 million and adjusted EBITDA margin of 19.3 percent • Cash provided by operating activities was $46 million • Adjusted free cash flow was $35 million","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196323000011/0001921963-23-000011-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter that ended June 30, 2023"},{"label":"Revenue","value":"$414 million"},{"label":"Net income","value":"$46 million"},{"label":"EPS","value":"$0.55 of diluted earnings per share"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}