---
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"
generated_at: "2026-06-02T23:21:44.452161+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Atmus Q1 net sales $427M (+2% YoY), GAAP EPS $0.54, adj EPS $0.60; FY2024 guidance reaffirmed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001921963-24-000072
- JSON: https://secwatch.observer/filing/0001921963-24-000072.json
- Plain text: https://secwatch.observer/filing/0001921963-24-000072.txt

## Key facts
- Earnings Releases
  Atmus Filtration Technologies Inc. reported first quarter of 2024 results: revenue $427 million, net income $46 million, EPS $0.54. Guidance reaffirmed.
  - Period: first quarter of 2024
  - Revenue: $427 million
  - Net income: $46 million
  - EPS: $0.54
  - Guidance: reaffirmed
  - Result: reported results
  source text: Net sales of $427 million • GAAP net income of $46 million • Diluted earnings per share of $0.54
  evidence_url: https://www.sec.gov/Archives/edgar/data/1921963/000192196324000072/0001921963-24-000072-index.htm

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