ATMU

EX-99.1

2 atmu2026q2quarterly8-kex991.htm

EX-99.1

Document

EXHIBIT 99.1

August 7, 2026

Atmus Filtration Technologies Reports Second 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 second quarter that ended June 30, 2026.

Second Quarter Highlights

•Record Net sales of $528 million

◦Power Solutions segment net sales of $486 million

◦Industrial Solutions segment net sales of $42 million

•GAAP net income of $64 million

•Diluted earnings per share of $0.78

•Adjusted earnings per share of $0.82

•Adjusted EBITDA of $109 million and Adjusted EBITDA margin of 20.7%

◦Power Solutions Segment Adjusted EBITDA of $101 million and Segment Adjusted EBITDA margin of 20.8%

◦Industrial Solutions Segment Adjusted EBITDA of $8 million and Segment Adjusted EBITDA margin of 18.9%

•Cash provided by operating activities was $78 million

•Adjusted free cash flow was $67 million

2026 Outlook

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

•Total company Net sales expected to be in the range of $1,975 million to $2,030 million

◦Power Solutions segment expected to be in the range of $1,820 million to $1,865 million

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

•Adjusted EBITDA margin expected to be in the range of 19.75% to 20.25%

•Adjusted earnings per share expected to be in the range of $2.85 to $3.00

During the quarter, Atmus repurchased $13 million of common stock under the $150 million share repurchase program authorized by the Board of Directors in July 2024. As of June 30, 2026, $49 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 record sales during the quarter through a relentless focus on solving our customer’s toughest filtration challenges with our industry leading Fleetguard® and Koch Filter® branded products,” said Steph Disher, Chief Executive Officer of Atmus. “Our team remains committed to executing our four-pillar growth strategy and creating long-term shareholder value.”

Second Quarter Results

For the second quarter of 2026, Atmus posted net sales of $528 million, compared to $454 million in the second quarter of 2025, an increase of 16.4%. The increase in sales was primarily driven by the acquisition of Koch Filter Corporation (“Koch Filter”), increases in pricing, the favorable impacts of currency and higher volumes.

Gross margin was $154 million, compared to $131 million in the second quarter of 2025. Gross margin as a percent of net sales was 29.2% compared to 28.9% in the same period last year. The increase in Gross margin was primarily due to increases in pricing, incremental margin from the acquisition of Koch Filter, favorable impacts of currency, higher volume and lower one-time costs associated with the separation of the business from Cummins Inc., partially offset by higher materials and manufacturing costs.

Adjusted EBITDA was $109 million, compared to $95 million in the second quarter of 2025. Adjusted EBITDA margin was 20.7% compared to 21.0% in the same period last year. Adjusted EBITDA in the second quarter of 2026 excludes $1 million of one-time integration costs associated with the acquisition of Koch Filter compared to the prior year quarter which excludes $3 million of one-time costs associated with the separation of the business from Cummins.

Net income was $64 million, or $0.78 of diluted earnings per share in the second quarter of 2026, compared to $60 million, or $0.72 of diluted earnings per share in the same period last year.

Adjusted earnings per share was $0.82 in the second quarter of 2026, compared to $0.75 of Adjusted earnings per share in the same period last year.

The effective tax rate for the second quarter of 2026 was 22.8% compared to 21.9% for the same period last year.

Cash provided by operating activities was $78 million in the second quarter of 2026, compared to cash provided by operating activities of $44 million in the second quarter of 2025.

Adjusted free cash flow was $67 million in the second quarter of 2026, compared to $36 million in the second quarter of 2025. Adjusted free cash flow in the second quarter of 2026 excludes $1 million of one-time integration costs and $1 million of one-time capital expenditures associated with the acquisition of Koch Filter. The second quarter of 2025 excludes $3 million of one-time expenditures associated with the separation of the business from Cummins.

Second Quarter 2026 Conference Call and Webcast

Atmus will host a conference call and webcast to discuss the company's second quarter 2026 results on Friday, August 7, 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.

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EX-99.1

2 atmu2026q1quarterly8-kex991.htm

EX-99.1

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 integra

atmu-202602130001921963FALSE00019219632026-02-132026-02-13

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): February 13, 2026 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 February 13, 2026, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the fourth quarter and year ended December 31, 2025. 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 99.1Press Release issued by Atmus Filtration Technologies Inc. on February 13, 2026.

104Cover 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)

February 13, 2026

atmu-202511070001921963FALSE00019219632025-11-072025-11-07

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): November 7, 2025 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 November 7, 2025, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the third quarter of 2025. 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 99.1Press Release issued by Atmus Filtration Technologies Inc. on November 7, 2025.

104Cover 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)

November 7, 2025

atmu-202508080001921963FALSE00019219632025-08-082025-08-08

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): August 8, 2025 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 August 8, 2025, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the second quarter of 2025. 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 99.1Press Release issued by Atmus Filtration Technologies Inc. on August 8, 2025.

104Cover 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)

August 8, 2025

atmu-202505020001921963FALSE00019219632025-05-022025-05-02

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 2, 2025 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 2, 2025, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the first quarter of 2025. 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 99.1Press Release issued by Atmus Filtration Technologies Inc. on May 2, 2025.

104Cover 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 2, 2025

atmu-202502210001921963FALSE00019219632025-02-212025-02-21

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): February 21, 2025 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 February 21, 2025, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the fourth quarter and year ended December 31, 2024. 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 99.1Press Release issued by Atmus Filtration Technologies Inc. on February 21, 2025.

104Cover 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)

February 21, 2025

atmu-202411080001921963FALSE00019219632024-11-082024-11-08

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): November 8, 2024 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 November 8, 2024, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the third quarter of 2024. 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 99.1Press Release issued by Atmus Filtration Technologies Inc. on November 8, 2024.

104Cover 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)

November 8, 2024

atmu-202408020001921963FALSE00019219632024-08-022024-08-02

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): August 2, 2024 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 August 2, 2024, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the second quarter of 2024. 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 99.1Press Release issued by Atmus Filtration Technologies Inc. on August 2, 2024.

104Cover 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 Chief Financial Officer and Chief Accounting Officer

(Principal Financial Officer)

August 2, 2024

atmu-202405030001921963FALSE00019219632024-05-032024-05-03

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 3, 2024 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 3, 2024, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the first quarter of 2024, 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 99.1Press Release issued by Atmus Filtration Technologies Inc. on May 3, 2024.

104Cover 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 Chief Financial Officer and Chief Accounting Officer

(Principal Financial Officer)

May 3, 2024

atmu-202402140001921963FALSE00019219632024-02-142024-02-14

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): February 14, 2024 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew 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 February 14, 2024, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results and providing a business update as of and for the fourth quarter and year ended December 31, 2023. 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 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers. On February 13, 2024, in anticipation of the offer by Cummins Inc. (“Cummins”) to exchange all of its shares of common stock of the Company for outstanding shares of common stock of Cummins (the “Exchange Offer”) and as contemplated by the separation agreement entered into between Cummins and the Company in connection with the Company’s May 30, 2023 initial public offering, Sharon Barner, Mark Smith, Cristina Burrola, Tony Satterthwaite, Earl Newsome and Nathan Stoner each resigned from the Company’s board of directors, with each such resignation conditioned upon, and to be effective only upon, the closing of the Exchange Offer and Cummins’ beneficial ownership of shares of common stock of the Company representing, in the aggregate, less than a majority of the total voting power of the then outstanding voting stock of the Company. All such individuals were Cummins-designated members of the board of directors of the Company. On February 13, 2024, conditioned upon on, and to be effective only upon, the closing of the Exchange Offer and the effectiveness of the CMI-appointed director resignations, the board of directors of the Company (i) set the size of the board of directors at seven members, (ii) appointed each of Diego Donoso and Stuart Taylor as a member of the Company’s board of directors to fill the remaining vacancies on the board; (iii) designated Messrs. Donoso and Taylor to class III of the board of directors, each to serve in such capacity for an initial term to expire at the Company’s annual meeting of stockholders in 2026 and until his respective successor is appointed or qualified, or until his earlier resignation or removal; (iv) appointed Mr. Donoso to each of the governance and nominating committee of the Company’s board of directors (the “Governance and Nominating Committee”) and the audit committee of the Company’s

atmu-202311030001921963FALSE00019219632023-11-032023-11-03

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): November 3, 2023 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined by Rule 405 of the Securities Act (17 CFR 230.405) or Rule 12b-2 of the Exchange Act (17 CFR 240.12b-2).

☐ 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 November 3, 2023, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the third quarter of 2023, which is furnished herewith as Exhibit 99.1. The information furnished pursuant to this Item 2.02, including Exhibit 99.1, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) or otherwise subject to the liabilities under that section and shall not be deemed to be incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended or the Exchange Act.

Item 9.01. Financial Statements and Exhibits. The following exhibits are being filed as part of this Report.

Exhibit No.Description 99.1Press Release dated November 3, 2023.

104Cover 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 Chief Financial Officer and Chief Accounting Officer

(Principal Financial Officer)

November 3, 2023

8-K 1 atmu2023q28-kdoc.htm 8-K

Document

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): August 9, 2023 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (State or other jurisdiction ofincorporation or organization)(Commission File Number)(I.R.S. EmployerIdentification No.)

26 Century BoulevardNashville, Tennessee37214 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined by Rule 405 of the Securities Act (17 CFR 230.405) or Rule 12b-2 of the Exchange Act (17 CFR 240.12b-2).

o 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 August 9, 2023, Atmus Filtration Technologies Inc. (“the Company”) issued the attached press release reporting its financial results for the second quarter of 2023, which is furnished herewith as Exhibit 99.1. The information furnished pursuant to this Item 2.02, including Exhibit 99.1, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) or otherwise subject to the liabilities under that section and shall not be deemed to be incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended or the Exchange Act.

Item 9.01. Financial Statements and Exhibits. The following exhibits are being filed as part of this Report.

Exhibit No.Description 99.1Press Release dated August 9, 2023.

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 Chief Financial Officer (Principal Financial Officer)

August 9, 2023 2

8-K 1 formxnonxrelianceonpreviou.htm 8-K

Document

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): August 3, 2023 Atmus Filtration Technologies Inc. (Exact name of registrant as specified in its charter)

Delaware001-4171088-1611079 (State or other jurisdiction ofincorporation or organization)(Commission File Number)(I.R.S. EmployerIdentification No.)

26 Century BoulevardNashville, Tennessee37214 (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 classTrading Symbol(s)Name of each exchange on which registered Common Stock, $0.0001 par valueATMUNew York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined by Rule 405 of the Securities Act (17 CFR 230.405) or Rule 12b-2 of the Exchange Act (17 CFR 240.12b-2).

o 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. The information set forth under Item 4.02 is incorporated into this Item 2.02 by reference.

ITEM 4.02. Non-Reliance on Previously Filed Financial Statements or a Related Audit Report or Completed Interim Review. On August 3, 2023, the Audit Committee of the Board of Directors of Atmus Filtration Technologies Inc. (“Atmus” or the “Company”), in consultation with members of the Company’s management and the Company’s independent registered public accounting firm, PricewaterhouseCoopers LLP (“PwC”), concluded that the Company’s condensed combined financial statements as of and for the three months ended March 31, 2023 included in the Company’s registration statement on Form S-1/A (No. 333-269894) declared effective by the Securities and Exchange Commission (“SEC”) on May 25, 2023 in connection with the Company’s initial public offering and partial separation from its parent company, Cummins Inc., should no longer be relied upon because of certain errors contained in those financial statements. These errors principally included overstatements of related party receivables and related party payables and an understatement of net parent investment resulting in an approximate $15.1 million, or 22.4%, overstatement of cash provided by operating activities for the three months ended March 31, 2023. When combined with other errors originally considered to be immaterial both individually and in the aggregate, the amount of the overstatement of cash provided by operating activities totaled $24.7 million for the period. The overstatement in cash provided by operating activities was offset by an overstatement of cash used in investing activities of $2.8 million and cash used in financing activities of $21.9 million. Management identified these errors in the preparation of the Company’s financial statements for the three and six months ended June 30, 2023. The errors were primarily the result of an incomplete manual adjustment in the elimination of intercompany and related party transactions. These errors had no impact on the Company’s reported revenue, net income, or EBITDA for the three months ended March 31, 2023, and had no impact on the amount of the Company’s cash balance upon its initial public offering. Additionally, the Company’s financial statements as of and for the three months ended March 31, 2022 will be revised to reflect the impact of the errors discussed above. The Company is also revising its combined financial statements as of and for each of the years ended December 31, 2022, 2021 and 2020 to correct those financial statements for the impact of the errors discussed above and other previously identified immaterial errors. Restated and revised financial statements, Management’s Discussion and Analysis of Financial Condition and Results of Operations, and risk factor disclosures are included as Exhibit 99.1 and Exhibit 99.2 hereto. As a result of these errors, the Company identified a material weakness in i