{"schema_version":"secwatch.filing_event.v1","accession":"0001921963-23-000022","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2023-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.403627+00:00","generated_at":"2026-06-08T22:46:12.782591+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Atmus Q3 net sales $396M (down 1%), adj EPS $0.52; raises FY23 revenue and margin guidance","bullets":["Net sales $396M, down ~1% YoY; GAAP net income $38M, diluted EPS $0.45.","Adjusted EPS $0.52 vs $0.62 YoY; adjusted EBITDA $73M (18.3% margin, up from 17.9%).","Raised FY2023 guidance: revenue $1,600-$1,625M, adj EBITDA margin 18.0%-18.5%, adj EPS $2.20-$2.30.","Repaid $50M revolver borrowing; liquidity of $539M ($139M cash + full $400M facility).","Cash from operations $58M; adjusted free cash flow $50M."],"urls":{"canonical":"https://secwatch.observer/filing/0001921963-23-000022","json":"https://secwatch.observer/filing/0001921963-23-000022.json","markdown":"https://secwatch.observer/filing/0001921963-23-000022.md","text":"https://secwatch.observer/filing/0001921963-23-000022.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000192196323000022/0001921963-23-000022-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000192196323000022/atmu-20231103.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T22:46:12.782591+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":"73092a4ab839d788e83e38c597c60767ca0ceead","claim":"Atmus Filtration Technologies Inc. reported third quarter 2023 results: revenue $396 million, net income $38 million, EPS $0.45. Guidance raised.","evidence_excerpt":"a global leader in filtration and media solutions, today reported financial results for its third quarter that ended September 30, 2023. Third Quarter Highlights • Net sales of $396 million • GAAP net income of $38 million • Diluted earnings per share of $0.45 • Adjusted earnings per share of $0.52 • Adjusted EBITDA of $73 million and adjusted EBITDA margin of 18.3","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196323000022/0001921963-23-000022-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter 2023"},{"label":"Revenue","value":"$396 million"},{"label":"Net income","value":"$38 million"},{"label":"EPS","value":"$0.45"},{"label":"Guidance","value":"raised"},{"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"}