{"schema_version":"secwatch.filing_event.v1","accession":"0001921963-26-000065","form_type":"8-K","ticker":"ATMU","cik":"0001921963","company_name":"Atmus Filtration Technologies Inc.","filed_at":"2026-08-07T10:46:29+00:00","discovered_at":"2026-08-07T10:50:01.588164+00:00","generated_at":"2026-08-07T10:50:06.566096+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Atmus Q2 2026: record sales $528M (+16% YoY), raises FY guidance","bullets":["Q2 net sales $528M, up 16.4% YoY from $454M; Power Solutions $486M, Industrial $42M.","GAAP net income $64M ($0.78 EPS); adjusted EPS $0.82 vs $0.75 a year ago.","Adjusted EBITDA $109M, margin 20.7% (down from 21.0%); gross margin 29.2% vs 28.9%.","FY2026 guidance raised: net sales $1.975-2.03B, adj. EPS $2.85-3.00, adj. EBITDA margin 19.75-20.25%.","Repurchased $13M stock in Q2, $49M left on $150M buyback; paid $0.055/share dividend."],"urls":{"canonical":"https://secwatch.observer/filing/0001921963-26-000065","json":"https://secwatch.observer/filing/0001921963-26-000065.json","markdown":"https://secwatch.observer/filing/0001921963-26-000065.md","text":"https://secwatch.observer/filing/0001921963-26-000065.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1921963/000192196326000065/0001921963-26-000065-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1921963/000192196326000065/atmu-20260807.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-07T10:50:06.566096+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"}