Form 8-K

8-K — Atmus Filtration Technologies Inc.

Accession: 0001921963-26-000039

Filed: 2026-05-01

Period: 2026-05-01

CIK: 0001921963

SIC: 3714 (MOTOR VEHICLE PARTS & ACCESSORIES)

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

8-K — atmu-20260501.htm (Primary)

EX-99.1 (atmu2026q1quarterly8-kex991.htm)

GRAPHIC (atmuslogoa.jpg)

GRAPHIC (newsreleasea.jpg)

XML — IDEA: XBRL DOCUMENT (R1.htm)

8-K

8-K (Primary)

Filename: atmu-20260501.htm · Sequence: 1

atmu-20260501

0001921963FALSE00019219632026-05-012026-05-01

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

___________________________

FORM 8-K

___________________________

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): May 1, 2026

Atmus Filtration Technologies Inc.

(Exact name of registrant as specified in its charter)

Delaware 001-41710 88-1611079

(State or other jurisdiction of

incorporation or organization) (Commission File Number) (I.R.S. Employer

Identification No.)

26 Century Boulevard

Nashville, Tennessee

37214

(Address of Principal Executive Offices) (Zip Code)

(615) 514-7339

Registrant's telephone number, including area code

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Common Stock, $0.0001 par value ATMU New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined by Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

☐

Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o

Item 2.02 Results of Operations and Financial Condition.

On May 1, 2026, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the first quarter of 2026. A copy of this press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

The information furnished in this Item 2.02, including Exhibit 99.1, is not deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of that section. This information will not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended (the “Securities Act”), or the Exchange Act, except to the extent that the Company specifically incorporates it by reference.

Item 9.01 Financial Statements and Exhibits.

The following exhibits are being filed as part of this Report.

Exhibit No. Description

99.1

Press Release issued by Atmus Filtration Technologies Inc. on May 1, 2026.

104 Cover Page Interactive Data File (embedded with the Inline XBRL Document).

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Atmus Filtration Technologies Inc.

By:

/s/ JACK M. KIENZLER

Jack M. Kienzler

Senior Vice President, Chief Financial Officer and

Chief Accounting Officer

(Principal Financial Officer)

May 1, 2026

EX-99.1

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Document

EXHIBIT 99.1

May 1, 2026

Atmus Filtration Technologies Reports First Quarter 2026 Results

NASHVILLE, Tenn. – Atmus Filtration Technologies Inc. (Atmus; NYSE: ATMU), 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

•Adjusted earnings per share of $0.69

•Adjusted EBITDA of $95 million and Adjusted EBITDA margin of 19.8%

◦Power Solutions Segment Adjusted EBITDA of $86 million and Adjusted EBITDA margin of 19.6%

◦Industrial Solutions Segment Adjusted EBITDA of $8 million and Adjusted EBITDA margin of 21.9%

•Cash provided by operating activities was $38 million

•Adjusted free cash flow was $33 million

Atmus completed the acquisition of Koch Filter Corporation (“Koch Filter”) on January 7, 2026. The portfolio addition established Atmus’ Industrial Solutions segment, where Koch Filter results are reported. With the acquisition, Atmus reports on two business segments: Power Solutions, which serves global on- and off-highway equipment markets through its Fleetguard® brand; and Industrial Solutions, which addresses commercial and industrial HVAC applications, and high-growth end markets including data centers and power generation environments through its Koch Filter® brand.

2026 Outlook

The company is reaffirming guidance for the full year 2026 as follows:

•Total company Net sales to be in the range of $1,945 million to $2,015 million

◦Power Solutions segment expected to be in the range of $1,790 million to $1,850 million

◦Industrial Solutions segment expected to be in the range of $155 million to $165 million

•Adjusted EBITDA margin to be in the range of 19.5% to 20.5%

•Adjusted earnings per share in the range of $2.75 to $3.00

During the quarter, Atmus repurchased $7 million of common stock under the $150 million share repurchase program authorized by the Board of Directors in July 2024. As of March 31, 2026, $62 million was remaining under the authorization. Additionally, Atmus paid a quarterly cash dividend of $0.055 per share of common stock.

“The Atmus team delivered strong financial results while simultaneously integrating Koch Filter to unlock growth for our Industrial Solutions business segment,” said Steph Disher, Chief Executive Officer of Atmus. “I continue to be inspired by our people’s ability to navigate uncertain markets and execute our four-pillar growth strategy to deliver long-term shareholder value.”

First Quarter Results

For the first quarter of 2026, Atmus posted net sales of $478 million, compared to $417 million in the first quarter of 2025, an increase of 14.6%. The increase in sales was primarily driven by the acquisition of Koch Filter, the favorable impacts of currency and increases in pricing, partially offset by lower volumes.

Gross margin was $137 million, compared to $111 million in the first quarter of 2025. Gross margin as a percent of net sales was 28.6% compared to 26.5% in the same period last year. The increase in Gross margin was primarily due to incremental margin from the acquisition of Koch Filter, increases in pricing, lower one-time costs associated with the separation of the business from Cummins Inc. and favorable impacts of currency, partially offset by higher logistics and duties costs, lower volumes and other manufacturing costs.

Adjusted EBITDA was $95 million, compared to $82 million in the first quarter of 2025. Adjusted EBITDA margin was 19.8% compared to 19.6% in the same period last year. Adjusted EBITDA in the first quarter of 2026 excludes $6 million of acquisition costs and $1 million of one-time integration costs associated with the acquisition of Koch Filter compared to the prior year quarter which excludes $9 million of one-time costs associated with the separation of the business from Cummins.

Net income was $48 million, or $0.59 of diluted earnings per share in the first quarter of 2026, compared to $45 million, or $0.54 of diluted earnings per share in the same period last year.

Adjusted earnings per share was $0.69 in the first quarter of 2026, compared to $0.63 of Adjusted earnings per share in the same period last year.

The effective tax rate for the first quarter of 2026 was 20.9% compared to 21.3% for the same period last year.

Cash provided by operating activities was $38 million in the first quarter of 2026, compared to cash provided by operating activities of $29 million in the first quarter of 2025.

Adjusted free cash flow was $33 million in the first quarter of 2026, compared to $20 million in the first quarter of 2025. Adjusted free cash flow in the first quarter of 2026 excludes $6 million of acquisition costs and $1 million of one-time integration costs associated with the acquisition of Koch Filter. The first quarter of 2025 excludes $4 million of one-time adjustments associated with the separation of the business from Cummins.

First Quarter 2026 Conference Call and Webcast

Atmus will host a conference call and webcast to discuss the company's first quarter 2026 results on Friday, May 1, 2026, at 10:00 a.m. CT.

A live webcast and replay of the conference call can be accessed from the Atmus investor relations website at https://investors.atmus.com.

About Atmus Filtration Technologies Inc.

Atmus Filtration Technologies Inc. (Atmus; NYSE: ATMU) is a global leader in filtration and media solutions. With more than 65 years of innovation and engineering expertise to deliver high-performance filtration solutions, Atmus operates through two business segments: Power Solutions, which serves global on- and off-highway equipment markets through its trusted Fleetguard® brand; and Industrial Solutions, which addresses commercial and industrial HVAC applications, and high- growth end markets including data centers and power generation environments – through its dependable Koch Filter® brand. Headquartered in Nashville, Tenn., Atmus employs nearly 5,000 people worldwide who are committed to creating a better future by protecting what is important. Learn more at https://www.atmus.com.

Forward-looking disclosure statement

This press release contains forward-looking statements within the meaning of the safe harbor provisions of the United States Private Securities Litigation Reform Act of 1995, including, without limitation, those that are based on current expectations, estimates and projections about the industries in which we operate and management’s views, plans, objectives, projections, beliefs and assumptions. Forward-looking statements may be identified by the use of words such as “anticipates,” “expects,” “forecasts,” “intends,” “plans,” “believes,” “seeks,” “estimates,” “could,” “should,” “may” or words of similar meaning. All statements other than statements of historical fact are forward-looking statements, including, without limitation, statements regarding the outlook for our future business and financial performance, discussions of future operations, our strategy for growth and market position. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions, which are difficult to predict. If the underlying assumptions prove inaccurate, or known or unknown risks or uncertainties materialize, our actual outcomes, results and financial condition may differ materially from what is expressed, implied or forecasted in such forward-looking statements. Risks and uncertainties include, but are not limited to, those reflected in Part I, Item 1A, “Risk Factors,” and elsewhere in our Annual Report on Form 10-K for our fiscal year ended December 31, 2025, in our Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 and also as may be described from time to time in future reports we file with the Securities and Exchange Commission (SEC). You are cautioned not to place undue reliance on forward-looking statements. The forward-looking statements made herein are made only as of the date hereof and we undertake no obligation to publicly update or to revise any forward-looking statement, whether as a result of new information, future developments or otherwise, except as may be required by law.

Non-GAAP measures

We use non-GAAP financial information and believe it is useful to investors as it provides additional information to facilitate comparisons of historical operating results, identify trends in our underlying operating results and provide additional insight and transparency on how we evaluate our business. We use non-GAAP financial measures to budget, make operating and strategic decisions and evaluate our performance. We have detailed the non-GAAP adjustments that we make in our non-GAAP definitions below. We believe the non-GAAP measures should always be considered along with the related U.S. GAAP financial measures. We have provided the reconciliations between the U.S. GAAP and non-GAAP financial measures and we also discuss our underlying U.S. GAAP results throughout our Management’s Discussion and Analysis of Financial Condition and Results of Operations in our Annual Report on Form 10-K for our fiscal year ended December 31, 2025 and in our Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026.

Our primary non-GAAP financial measures are listed below and reflect how we evaluate our current and prior-year operating results. As new events or circumstances arise, these definitions could change. When our definitions change, we provide the updated definitions and present the related non-GAAP historical results on a comparable basis.

•“EBITDA” is defined as earnings or losses before interest expense, income taxes, depreciation and amortization and “EBITDA margin” is defined as EBITDA as a percent of Net sales. We believe EBITDA and EBITDA margin are useful measures of our operating performance as they assist investors and debt holders in comparing our performance on a consistent basis without regard to financing methods, capital structure, income taxes or depreciation and amortization methods, which can vary significantly depending upon many factors. Additionally, we believe these metrics are widely used by investors, securities analysts, ratings agencies and others in our industry in evaluating performance.

•“Adjusted EBITDA” is defined as EBITDA after adding back certain one-time expenses, reflected in Cost of sales and Selling, general and administrative expenses, associated with becoming a standalone public company, transaction costs associated with the Koch Filter acquisition and costs related to the integration of Koch Filter and “Adjusted EBITDA margin” is defined as Adjusted EBITDA as a percent of Net sales. We believe Adjusted EBITDA and Adjusted EBITDA margin are useful measures of our operating performance as they allow investors and debt holders to compare our performance on a consistent basis without regard to one-time costs attributable to our becoming a standalone public company and costs associated with the acquisition and integration of Koch Filter.

•“Adjusted earnings per share” is defined as diluted earnings per share (the most comparable U.S. GAAP financial measure) after adding back certain one-time expenses, reflected in Cost of sales and Selling, general and administrative expenses, associated with becoming a standalone public company, transaction costs associated with the Koch Filter acquisition, costs related to the integration of Koch Filter and amortization of the intangible assets acquired in the Koch Filter acquisition less the related tax impact of the same one-time expenses, acquisition and integration costs and amortization expense. We believe Adjusted earnings per share provides improved comparability of underlying operating results.

•“Free cash flow” is defined as cash flows provided by (used for) operating activities less capital expenditures and “Adjusted free cash flow” is defined as Free cash flow after adding back certain one-time items associated with becoming a standalone public company, transaction costs associated with the Koch Filter acquisition and costs related to the integration of Koch Filter. We believe Free cash flow and Adjusted free cash flow are useful metrics used by management and investors to analyze our ability to service and repay debt and return value to shareholders.

The metrics defined above are not in accordance with, or alternatives for, U.S. GAAP financial measures and may not be consistent with measures used by other companies. It should be considered supplemental data; however, the amounts included in the EBITDA, EBITDA margin, Adjusted EBITDA, Adjusted EBITDA margin, Adjusted earnings per share, Free cash flow and Adjusted free cash flow calculations are derived from amounts included in the consolidated statements of net income and cash flows.

We do not consider our non-GAAP financial measures as superior to, or a substitute for, the equivalent measures calculated and presented in accordance with GAAP. Some of the limitations are: such measures do not reflect our cash expenditures, or future requirements for capital expenditures or contractual commitments; such measures do not reflect changes in, or cash requirements for, our working capital needs; such measures do not reflect the interest expense or the cash requirements

necessary to service interest or principal payments on our debt; although depreciation and amortization are non-cash charges, the assets being depreciated and amortized will often have to be replaced in the future and such measures do not reflect any cash requirements for such replacements; and other companies in our industry may calculate such measures differently than we do, limiting their usefulness as comparative measures. To properly and prudently evaluate our business, we encourage you to review the unaudited condensed consolidated financial statements included in our SEC filings and not rely on a single financial measure to evaluate our business.

# # #

Media Contacts

Investor relations:

Todd Chirillo

investor.relations@atmus.com

Media relations:

Jayme Owen

media.inquiries@atmus.com

ATMUS FILTRATION TECHNOLOGIES INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF NET INCOME

(in millions of U.S. dollars, except per share data)

(Unaudited)

For the Three Months Ended March 31,

2026 2025

NET SALES(a)

$ 477.5 $ 416.5

Cost of sales 340.7 306.0

GROSS MARGIN 136.8 110.5

OPERATING EXPENSES AND INCOME

Selling, general and administrative expenses 51.0 45.9

Research, development and engineering expenses 8.1 9.1

Equity, royalty and interest income from investees 7.6 9.2

Intangible asset amortization 2.9 —

Other operating expense (income), net 6.1 (0.2)

OPERATING INCOME 76.3 64.9

Interest expense 14.1 8.4

Other (expense) income, net (1.0) 0.3

INCOME BEFORE INCOME TAXES 61.2 56.8

Income tax expense 12.8 12.1

NET INCOME $ 48.4 $ 44.7

PER SHARE DATA:

Weighted-average shares for basic EPS 81.6 82.8

Weighted-average shares for diluted EPS 82.0 83.2

Basic earnings per share $ 0.59 $ 0.54

Diluted earnings per share $ 0.59 $ 0.54

(a)Includes sales to related parties of $13.8 million for the three months ended March 31, 2026, compared with $13.7 million for the three months ended March 31, 2025.

ATMUS FILTRATION TECHNOLOGIES INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(in millions of U.S. dollars, except share data)

(Unaudited)

March 31,

2026 December 31,

2025

ASSETS

Cash and cash equivalents $ 209.6 $ 236.4

Trade and other receivables, net 355.6 320.1

Inventories 298.7 282.3

Prepaid expenses and other current assets 47.2 53.6

Total current assets 911.1 892.4

Property, plant and equipment, net 212.6 197.1

Investments and advances related to equity method investees 92.1 89.2

Goodwill 303.9 84.7

Intangible assets, net 212.1 —

Other assets 110.0 87.3

TOTAL ASSETS $ 1,841.8 $ 1,350.7

LIABILITIES

Accounts payable $ 234.1 $ 201.9

Accrued compensation, benefits and retirement costs 25.2 37.9

Current portion of accrued product warranty 3.7 5.4

Current maturities of long-term debt — 30.0

Other accrued expenses 97.6 93.0

Total current liabilities 360.6 368.2

Long-term debt 998.1 540.0

Accrued product warranty 5.6 8.0

Other liabilities 74.0 56.0

TOTAL LIABILITIES 1,438.3 972.2

Commitments and contingencies (Note 9)

EQUITY

Common stock, $0.0001 par value (2,000,000,000 shares authorized, 83,782,408 and 83,504,555 shares issued at March 31, 2026 and December 31, 2025, respectively)

— —

Additional paid-in capital 65.1 72.7

Retained earnings 498.6 454.6

Accumulated other comprehensive loss (72.2) (68.1)

Treasury stock, at cost (2,109,980 shares at March 31, 2026 and 1,995,964 shares at December 31, 2025)

(88.0) (80.7)

TOTAL EQUITY 403.5 378.5

TOTAL LIABILITIES AND EQUITY $ 1,841.8 $ 1,350.7

ATMUS FILTRATION TECHNOLOGIES INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(in millions of U.S. dollars)

(Unaudited)

For the Three Months Ended March 31,

2026 2025

CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES

Net income $ 48.4 $ 44.7

Adjustments to reconcile net income to operating cash flows:

Depreciation and amortization 11.8 7.2

Deferred income taxes 1.5 (0.1)

Equity in income of investees, net of dividends (6.0) (1.9)

Share-based compensation 3.4 2.3

Foreign currency remeasurement and transaction exposure (3.1) (0.5)

Changes in current assets and liabilities:

Trade and other receivables (16.9) (24.9)

Inventories (4.3) (1.1)

Prepaid expenses and other current assets 7.0 3.4

Accounts payable 6.8 22.5

Other accrued expenses (15.8) (22.0)

Changes in other liabilities (5.3) 0.2

Other, net 10.6 (1.1)

Net cash provided by operating activities 38.1 28.7

CASH USED IN INVESTING ACTIVITIES

Capital expenditures (12.6) (12.4)

Acquisitions, net of cash acquired (455.3) —

Net cash used in investing activities (467.9) (12.4)

CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES

Long-term debt proceeds, net of financing costs paid 995.6 —

Payments on long-term debt (570.0) (3.8)

Repurchases of Common stock (7.3) (10.0)

Dividends paid (4.4) (4.1)

Withholding taxes paid on stock-based compensation (11.0) —

Other, net (0.3) —

Net cash provided by (used in) financing activities 402.6 (17.9)

Effect of exchange rate changes on cash and cash equivalents 0.4 0.6

Net decrease in cash and cash equivalents (26.8) (1.0)

Cash and cash equivalents at beginning of period 236.4 184.3

CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 209.6 $ 183.3

ATMUS FILTRATION TECHNOLOGIES INC. AND SUBSIDIARIES

EARNINGS PER SHARE - RECONCILIATION

(in millions of U.S. dollars, except per share data)

(Unaudited)

For the Three Months Ended March 31,

2026 2025

Net income $ 48.4 $ 44.7

Weighted-average shares for basic EPS 81.6 82.8

Plus incremental shares from assumed conversions of long-term incentive plan shares 0.4 0.4

Weighted-average shares for diluted EPS 82.0 83.2

Basic earnings per share $ 0.59 $ 0.54

Diluted earnings per share $ 0.59 $ 0.54

ATMUS FILTRATION TECHNOLOGIES INC. AND SUBSIDIARIES

NET INCOME TO EBITDA AND ADJUSTED EBITDA - RECONCILIATION

(in millions of U.S. dollars)

(Unaudited)

For the Three Months Ended March 31,

2026 2025

NET INCOME $ 48.4 $ 44.7

Plus:

Interest expense 14.1 8.4

Income tax expense 12.8 12.1

Depreciation and amortization 11.8 7.2

EBITDA (non-GAAP) $ 87.1 $ 72.4

Plus:

Acquisition costs(a)

$ 6.3 $ —

One-time integration costs(a)

1.1 —

One-time separation costs(b)

— 9.3

Adjusted EBITDA (non-GAAP) $ 94.5 $ 81.7

Net sales $ 477.5 $ 416.5

Net income margin 10.1 % 10.7 %

EBITDA margin (non-GAAP) 18.2 % 17.4 %

Adjusted EBITDA margin (non-GAAP) 19.8 % 19.6 %

(b)Primarily comprised of one-time expenses related to Information Technology, warehousing, manufacturing and Human Resources separation costs.

ATMUS FILTRATION TECHNOLOGIES INC. AND SUBSIDIARIES

DILUTED EARNINGS PER SHARE TO ADJUSTED EARNINGS PER SHARE - RECONCILIATION

(per share)

(Unaudited)

For the Three Months Ended March 31,

2026 2025

Diluted earnings per share $ 0.59 $ 0.54

Plus:

Acquisition costs(a)

$ 0.08 $ —

One-time integration costs(a)

0.01 —

One-time separation costs(b)

— 0.11

Intangible asset amortization(c)

0.04 —

Less:

Tax impact of acquisition costs(a)

$ 0.02 $ —

Tax impact of one-time integration costs(a)

— —

Tax impact of one-time separation costs(b)

— 0.02

Tax impact of intangible asset amortization(c)

0.01 —

Adjusted earnings per share $ 0.69 $ 0.63

(a)Primarily comprised of transaction costs associated with the Koch Filter acquisition and other Information Technology, Human Resources and manufacturing costs related to the integration of Koch Filter. The tax impact of acquisition costs and integration costs for the three months ended March 31, 2026 were $1.3 million and $0.2 million, respectively.

(b)Primarily comprised of one-time expenses related to Information Technology, warehousing, manufacturing and Human Resources separation costs and the related tax impact of those expenses. The tax impact of one-time separation costs for the three months ended March 31, 2025 were $2.0 million.

(c)Amortization expense of the intangible assets acquired in the Koch Filter acquisition was $2.9 million for the three months ended March 31, 2026. The tax impact of the amortization expense for the three months ended March 31, 2026 was $0.6 million.

ATMUS FILTRATION TECHNOLOGIES INC. AND SUBSIDIARIES

CASH FLOWS FROM OPERATING ACTIVITIES TO FREE CASH FLOW AND

ADJUSTED FREE CASH FLOW - RECONCILIATION

(in millions of U.S. dollars)

(Unaudited)

For the Three Months Ended March 31,

2026 2025

Cash provided by operating activities $ 38.1 $ 28.7

Less:

Capital expenditures 12.6 12.4

Free cash flow (non-GAAP) $ 25.5 $ 16.3

Plus:

Acquisition costs $ 6.3 $ —

One-time integration costs 1.1 —

One-time separation capital expenditures — 3.5

Adjusted free cash flow (non-GAAP) $ 32.9 $ 19.8

ATMUS FILTRATION TECHNOLOGIES INC. AND SUBSIDIARIES

SUMMARIZED SEGMENT OPERATING RESULTS AND RECONCILIATION TO

INCOME BEFORE INCOME TAXES

(in millions of U.S. dollars)

(Unaudited)

For the Three Months Ended March 31, 2026

Power Solutions Industrial Solutions Total

External Sales $ 439.1 $ 38.4 $ 477.5

Cost of sales 312.7 27.5

Selling, general and administrative expenses 47.2 3.2

Research, development and engineering expenses 8.1 —

Equity, royalty and interest income from investees 7.6 —

Other expense (income) (a)

0.8 —

Add back: Depreciation and amortization (b)

8.2 0.7

Segment Adjusted EBITDA $ 86.1 $ 8.4 $ 94.5

Segment Adjusted EBITDA Margin 19.6 % 21.9 %

Reconciliation to Income before income taxes:

Corporate expenses (c)

$ 7.4

Interest expenses 14.1

Depreciation and amortization 11.8

Income before income taxes $ 61.2

(a)Other expense (income) includes Other operating expense (income), net and Other (expense) income, net from our Condensed Consolidated Statements of Net Income.

(b)Depreciation and amortization are not considered significant segment expenses but are presented here to reconcile to Segment Adjusted EBITDA, the measure used by our CODM. The amount of depreciation and amortization disclosed by reportable segment is included within the cost of sales and selling, general and administrative expenses.

(c)Corporate expenses include $7.4 million of costs associated with the acquisition and subsequent integration of Koch Filter.

For the Three Months Ended March 31, 2025

Power Solutions Total

External Sales $ 416.5 $ 416.5

Cost of sales 299.2

Selling, general and administrative expenses 43.4

Research, development and engineering expenses 9.1

Equity, royalty and interest income from investees 9.2

Other (income) expense (a)

(0.5)

Add back: Depreciation and amortization (b)

7.2

Segment Adjusted EBITDA $ 81.7 $ 81.7

Segment Adjusted EBITDA Margin 19.6 %

Reconciliation to Income before income taxes:

Corporate expenses (c)

$ 9.3

Interest expenses 8.4

Depreciation and amortization 7.2

Income before income taxes $ 56.8

(a)Other (income) expense includes Other operating expense (income), net and Other (expense) income, net from our Condensed Consolidated Statements of Net Income.

(c)Corporate expenses include $9.3 million of one-time separation costs.

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v3.26.1

Cover

May 01, 2026

Cover [Abstract]

Document Type

8-K

Document Period End Date

May 01, 2026

Entity Registrant Name

Atmus Filtration Technologies Inc.

Entity Incorporation, State or Country Code

Entity File Number

001-41710

Entity Tax Identification Number

88-1611079

Entity Address, Address Line One

26 Century Boulevard

Entity Address, City or Town

Nashville

Entity Address, State or Province

Entity Address, Postal Zip Code

37214

City Area Code

615

Local Phone Number

514-7339

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ATMU

Security Exchange Name

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Area code of city

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No definition available.

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- Definition

Cover page.

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No definition available.

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- Definition

For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.

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No definition available.

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Period Type:

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- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.

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No definition available.

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Name:

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- Definition

Address Line 1 such as Attn, Building Name, Street Name

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No definition available.

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Name of the City or Town

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No definition available.

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- Definition

Code for the postal or zip code

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No definition available.

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- Definition

Name of the state or province.

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No definition available.

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- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

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- Definition

Indicate if registrant meets the emerging growth company criteria.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

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- Definition

Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.

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No definition available.

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- Definition

Two-character EDGAR code representing the state or country of incorporation.

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No definition available.

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- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

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- Definition

The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

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- Definition

Local phone number for entity.

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No definition available.

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- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 13e

-Subsection 4c

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- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14d

-Subsection 2b

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- Definition

Title of a 12(b) registered security.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b

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- Definition

Name of the Exchange on which a security is registered.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection d1-1

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Name:

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Data Type:

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- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14a

-Subsection 12

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- Definition

Trading symbol of an instrument as listed on an exchange.

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No definition available.

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- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 230

-Section 425

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