secwatch.observer — SEC 8-K summary
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Issuer:     Atmus Filtration Technologies Inc. (ATMU)
CIK:        0001921963
Form:       8-K
Filed at:   2026-01-07T23:59:59+00:00
Accession:  0001921963-26-000004
Event type: m_and_a
Sentiment:  positive
Materiality: 0.80
Item codes: 1.01, 2.03, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1921963/000192196326000004/0001921963-26-000004-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1921963/000192196326000004/atmu-20260107.htm
  HTML page:      https://secwatch.observer/filing/0001921963-26-000004

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer