---
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"
generated_at: "2026-05-31T13:31:27.582442+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Atmus Q2 2024 net sales $433M (+4.6% YoY); EPS $0.67; guides FY2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001921963-24-000096
- JSON: https://secwatch.observer/filing/0001921963-24-000096.json
- Plain text: https://secwatch.observer/filing/0001921963-24-000096.txt

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