{"schema_version":"secwatch.filing_event.v1","accession":"0001921963-26-000039","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2026-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.283220+00:00","generated_at":"2026-05-15T00:22:54.882840+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Atmus Q1 net sales $478M (+14.6% YoY), adj. EPS $0.69, reaffirms FY2026 guidance","bullets":["Net sales $478M (+14.6% YoY); GAAP net income $48M ($0.59 EPS); adj. EPS $0.69.","Adj. EBITDA $95M (19.8% margin) vs $82M (19.6%) in Q1 2025.","Koch Filter acquisition (Jan 2026) drove Industrial Solutions segment sales of $38M.","Reaffirmed FY2026 guidance: net sales $1,945M-$2,015M, adj. EPS $2.75-$3.00.","Repurchased $7M of stock under $150M program; paid $0.055/share dividend."],"urls":{"canonical":"https://secwatch.observer/filing/0001921963-26-000039","json":"https://secwatch.observer/filing/0001921963-26-000039.json","markdown":"https://secwatch.observer/filing/0001921963-26-000039.md","text":"https://secwatch.observer/filing/0001921963-26-000039.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000192196326000039/0001921963-26-000039-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000192196326000039/atmu-20260501.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:22:54.882840+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":[{"claim_id":"3225722c97cfee756c41b76eaee494038906e6ef","claim":"Atmus Filtration Technologies Inc. reported first quarter that ended March 31, 2026 results: revenue $478 million, net income $48 million, EPS $0.59. Guidance reaffirmed.","evidence_excerpt":"a global leader in filtration and media solutions, today reported financial results for its first quarter that ended March 31, 2026. First Quarter Highlights • Net sales of $478 million ◦ Power Solutions segment net sales of $439 million ◦ Industrial Solutions segment net sales of $38 million • GAAP net income of $48 million • Diluted earnings per share of $0.59","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1921963/000192196326000039/0001921963-26-000039-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter that ended March 31, 2026"},{"label":"Revenue","value":"$478 million"},{"label":"Net income","value":"$48 million"},{"label":"EPS","value":"$0.59"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}