---
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"
generated_at: "2026-06-11T23:36:49.621941+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Atmus Q2 net sales rise 5% to $414M; adjusted EPS $0.63 vs $0.60 YoY

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001921963-23-000011
- JSON: https://secwatch.observer/filing/0001921963-23-000011.json
- Plain text: https://secwatch.observer/filing/0001921963-23-000011.txt

## Key facts
- Earnings Releases
  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.
  - Period: the second quarter that ended June 30, 2023
  - Revenue: $414 million
  - Net income: $46 million
  - EPS: $0.55 of diluted earnings per share
  - Guidance: initiated
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1921963/000192196323000011/0001921963-23-000011-index.htm

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