{"schema_version":"secwatch.filing_event.v1","accession":"0001921963-24-000006","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2024-02-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.314476+00:00","generated_at":"2026-06-06T02:42:58.820200+00:00","sec_items":["2.02","5.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Atmus Q4 net sales $400M (+4% YoY); FY adj EPS $2.31; mid-point FY2024 guide near flat","bullets":["GAAP net income Q4 $35M ($0.42 diluted EPS); adjusted EPS $0.49; FY adj EPS $2.31 vs $2.13 prior year.","Adjusted EBITDA Q4 $71M (17.9% margin), FY $302M (18.6%); cash from ops FY $189M.","FY2024 guidance: revenue $1,610-1,675M, adj EBITDA margin 18.25-19.25%, adj EPS $2.10-2.35.","Six Cummins-designated directors resigned conditionally upon exchange offer closing; board set at seven.","Diego Donoso and Stuart Taylor appointed to board; committee assignments updated."],"urls":{"canonical":"https://secwatch.observer/filing/0001921963-24-000006","json":"https://secwatch.observer/filing/0001921963-24-000006.json","markdown":"https://secwatch.observer/filing/0001921963-24-000006.md","text":"https://secwatch.observer/filing/0001921963-24-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000006/0001921963-24-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000006/atmu-20240214.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T02:42:58.820200+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":"c29756f1cdcb022225e6a2e98eefeb3294fd6e3f","claim":"Atmus Filtration Technologies Inc. reported full year ended December 31, 2023 results: revenue $1,628 million, net income $171 million, EPS $2.05 full year. Guidance initiated.","evidence_excerpt":"results for its fourth quarter and full year that ended December 31, 2023. Fourth Quarter and Full Year Highlights • Net sales of $400 million for the fourth quarter and $1,628 million full year • GAAP net income of $35 million for the fourth quarter and $171 million full year • Diluted earnings per share of $0.42 for the fourth quarter and $2.05 full year •","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000006/0001921963-24-000006-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full year ended December 31, 2023"},{"label":"Revenue","value":"$1,628 million"},{"label":"Net income","value":"$171 million"},{"label":"EPS","value":"$2.05 full year"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"cfd7c4bd22448b90424e44d4dfa2bfb967ee5f37","claim":"Atmus Filtration Technologies Inc. reported fourth quarter ended December 31, 2023 results: revenue $400 million, net income $35 million, EPS $0.42 of diluted earnings per share.","evidence_excerpt":"and media solutions, today reported financial results for its fourth quarter and full year that ended December 31, 2023. Fourth Quarter and Full Year Highlights • Net sales of $400 million for the fourth quarter and $1,628 million full year • GAAP net income of $35 million for the fourth quarter and $171 million full year • Diluted earnings per share of $0.42 for","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000006/0001921963-24-000006-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter ended December 31, 2023"},{"label":"Revenue","value":"$400 million"},{"label":"Net income","value":"$35 million"},{"label":"EPS","value":"$0.42 of diluted earnings per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"0dae8d93b5","claim":"Mark Smith resigned as Director at Atmus Filtration Technologies Inc..","evidence_excerpt":"Sharon Barner, Mark Smith, Cristina Burrola, Tony Satterthwaite, Earl Newsome and Nathan Stoner each resigned from the Company’s board of directors","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000006/0001921963-24-000006-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Director"}],"fact_type":"executive_change"},{"claim_id":"34b8b6a46e","claim":"Nathan Stoner resigned as Director at Atmus Filtration Technologies Inc..","evidence_excerpt":"Sharon Barner, Mark Smith, Cristina Burrola, Tony Satterthwaite, Earl Newsome and Nathan Stoner each resigned from the Company’s board of directors","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000006/0001921963-24-000006-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Director"}],"fact_type":"executive_change"},{"claim_id":"406024d345","claim":"Earl Newsome resigned as Director at Atmus Filtration Technologies Inc..","evidence_excerpt":"Sharon Barner, Mark Smith, Cristina Burrola, Tony Satterthwaite, Earl Newsome and Nathan Stoner each resigned from the Company’s board of directors","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000006/0001921963-24-000006-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Director"}],"fact_type":"executive_change"},{"claim_id":"53b8a6e964","claim":"Stuart Taylor was appointed as Director at Atmus Filtration Technologies Inc..","evidence_excerpt":"appointed each of Diego Donoso and Stuart Taylor as a member of the Company’s board of directors to fill the remaining vacancies on the board","evidence_source":"SEC 8-K Item 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}