---
schema_version: "secwatch.filing_event.v1"
accession: "0001921963-26-000004"
form_type: "8-K"
ticker: "ATMU"
cik: "0001921963"
company_name: "Atmus Filtration Technologies Inc."
filed_at: "2026-01-07T23:59:59+00:00"
generated_at: "2026-05-16T11:25:33.457298+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Atmus Filtration closes $450M acquisition of Koch Filter; new $1.5B credit facility

## Summary
- Acquired Koch Filter from Truelink portfolio company ADTi for ~$450M cash, subject to purchase price adjustments.
- Establishes Atmus' Industrial Solutions segment; expands into HVAC, data center, and power generation markets.
- New $1.5B credit facility: $1B term loan (fully drawn to refinance, fund acquisition) and $500M revolver; matures Jan 2031.
- Transaction expected to be accretive to Adjusted EPS and Adjusted EBITDA margin in 2026; target high-single-digit ROIC by 2028.
- Koch Filter president Mark Mattingly continues leading the business, reporting to Rakesh Gangwani, President of Industrial Solutions.

## SEC filing metadata
- accession: 0001921963-26-000004
- form_type: 8-K
- ticker: ATMU
- cik: 0001921963
- company_name: Atmus Filtration Technologies Inc.
- filed_at: 2026-01-07T23:59:59+00:00
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 1.01, 2.03, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1921963/000192196326000004/0001921963-26-000004-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1921963/000192196326000004/atmu-20260107.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001921963-26-000004
- JSON: https://secwatch.observer/filing/0001921963-26-000004.json
- Plain text: https://secwatch.observer/filing/0001921963-26-000004.txt

## Key facts
- Debt Financings
  Atmus Filtration Technologies Inc. amended credit facility of $1.0 billion term loan facility and $500 million revolving credit facility with Bank of America, N.A. at Term SOFR plus a margin ranging from 1.125% to 1.750% maturing January 7, 2031.
  - Instrument: credit facility
  - Principal: $1.0 billion term loan facility and $500 million revolving credit facility
  - Counterparty: Bank of America, N.A.
  - Rate: Term SOFR plus a margin ranging from 1.125% to 1.750%
  - Maturity: January 7, 2031
  - Event: amendment
  source text: The Credit Agreement provides for a term loan facility of $1.0 billion and $500 million revolving credit facility, both of which mature on January 7, 2031
  evidence_url: https://www.sec.gov/Archives/edgar/data/1921963/000192196326000004/0001921963-26-000004-index.htm
- Material Agreements
  Atmus Filtration Technologies Inc. amended Amended and Restated Credit Agreement with Bank of America, N.A., as administrative agent, a lender, an L/C issuer and swingline lender, the other lenders party thereto valued at $1.0 billion term loan facility and $500 million revolving credit facility (effective 2026-01-07).
  - Action: amendment
  - Agreement: credit facility
  - Counterparty: Bank of America, N.A., as administrative agent, a lender, an L/C issuer and swingline lender, the other lenders party thereto
  - Value: $1.0 billion term loan facility and $500 million revolving credit facility
  - Effective: 2026-01-07
  source text: On January 7, 2026 (the "Closing Date"), Atmus Filtration Technologies Inc. (the "Registrant"), as the Parent Borrower, and Atmus Filtration Inc., as the Opco Borrower (collectively, the "Borrowers"), entered into an Amended and Restated Credit Agreement (the "Credit Agreement") among the Borrowers, Bank of America, N.A., as administrative agent, a lender, an L/C issuer and swingline lender, the other lenders party thereto and certain subsidiaries of the Borrowers party thereto as guarantors.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1921963/000192196326000004/0001921963-26-000004-index.htm

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