{"schema_version":"secwatch.filing_event.v1","accession":"0001921963-24-000072","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2024-05-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.215971+00:00","generated_at":"2026-06-02T23:21:44.452161+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Atmus Q1 net sales $427M (+2% YoY), GAAP EPS $0.54, adj EPS $0.60; FY2024 guidance reaffirmed","bullets":["Net sales $427M; net income $46M ($0.54 diluted EPS) vs $53M ($0.63) in Q1 2023.","Adjusted EPS $0.60, adjusted EBITDA $80M (18.8% margin), both down slightly YoY.","FY2024 guidance reaffirmed: rev $1,610-1,675M, adj EBITDA margin 18.25-19.25%, adj EPS $2.10-2.35.","Cash from operations -$8M (vs +$43M a year ago) on working capital and incentive comp; adj free cash flow -$13M.","Full separation from Cummins completed March 18, 2024 via share exchange; no further ownership by Cummins."],"urls":{"canonical":"https://secwatch.observer/filing/0001921963-24-000072","json":"https://secwatch.observer/filing/0001921963-24-000072.json","markdown":"https://secwatch.observer/filing/0001921963-24-000072.md","text":"https://secwatch.observer/filing/0001921963-24-000072.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000072/0001921963-24-000072-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000072/atmu-20240503.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T23:21:44.452161+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":"8fdba456330f199dd89ddc705ed5db834061d391","claim":"Atmus Filtration Technologies Inc. reported first quarter of 2024 results: revenue $427 million, net income $46 million, EPS $0.54. Guidance reaffirmed.","evidence_excerpt":"Net sales of $427 million • GAAP net income of $46 million • Diluted earnings per share of $0.54","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000072/0001921963-24-000072-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2024"},{"label":"Revenue","value":"$427 million"},{"label":"Net income","value":"$46 million"},{"label":"EPS","value":"$0.54"},{"label":"Guidance","value":"reaffirmed"},{"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"}