{"schema_version":"secwatch.filing_event.v1","accession":"0001921963-24-000096","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2024-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.203731+00:00","generated_at":"2026-05-31T13:31:27.582442+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Atmus Q2 2024 net sales $433M (+4.6% YoY); EPS $0.67; guides FY2024","bullets":["Net sales $433M (+4.6% YoY); GAAP net income $56M ($0.67 diluted EPS); adjusted EPS $0.71.","Adjusted EBITDA $93M (21.4% margin) vs $80M (19.3%) Q2 2023.","FY2024 guidance: revenue $1,625M-$1,675M; adj. EBITDA margin 18.5%-19.5%; adj. EPS $2.15-$2.40.","Declared first quarterly dividend $0.05/share and authorized $150M share repurchase program on July 18.","Cash from ops $23M; adjusted free cash flow $34M; separation costs $4M in Q2."],"urls":{"canonical":"https://secwatch.observer/filing/0001921963-24-000096","json":"https://secwatch.observer/filing/0001921963-24-000096.json","markdown":"https://secwatch.observer/filing/0001921963-24-000096.md","text":"https://secwatch.observer/filing/0001921963-24-000096.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000096/0001921963-24-000096-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000192196324000096/atmu-20240802.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:31:27.582442+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}