ATMUMEDIUM SIGNALFINANCIAL10-K

ATMU delivered strong operational performance with 12% operating income growth despite a dramatic 3,585% spike in interest expense from $700K to $25.8M.

The massive increase in interest expense suggests significant new debt financing or rising rates on existing variable-rate debt, which investors should monitor closely as it could pressure future profitability. However, the company's strong operational execution and improved cash generation demonstrate underlying business momentum that has more than offset the higher financing costs so far.

Comparing 2026-02-13 vs 2025-02-21View on EDGAR →
FINANCIAL ANALYSIS

ATMU showed robust financial performance across most metrics, with operating income growing 12% to $299M, net income up 12% to $207M, and operating cash flow nearly doubling to $203M. The company strengthened its balance sheet significantly with stockholders' equity jumping 66% to $379M and cash increasing 28% to $236M, while also returning more capital to shareholders through increased buybacks. The standout concern is the dramatic surge in interest expense from $700K to $26M, but strong operational cash flow generation and balance sheet improvement suggest the company is managing its capital structure effectively despite higher financing costs.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+3585.7%
$700K$25.8M

Interest expense surged 3585.7% — significant debt increase or rising rates materially impacting earnings.

Share Buybacks
Cash Flow
+203.5%
$20.0M$60.7M

Share repurchases increased 203.5% — management returning capital, signals confidence in intrinsic value.

Operating Cash Flow
Cash Flow
+92.3%
$105.4M$202.7M

Operating cash flow surged 92.3% — exceptional cash generation, highest quality earnings signal.

Stockholders Equity
Balance Sheet
+66.4%
$227.4M$378.5M

Equity base grew 66.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Cash & Equivalents
Balance Sheet
+28.3%
$184.3M$236.4M

Cash grew 28.3% — improving liquidity position supports investment and shareholder returns.

Accounts Receivable
Balance Sheet
+25.9%
$254.2M$320.1M

Receivables grew 25.9% — monitor days sales outstanding for collection efficiency.

Current Assets
Balance Sheet
+18.2%
$755.0M$892.4M

Current assets grew 18.2% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+13.5%
$1.2B$1.4B

Asset base grew 13.5% — expansion through organic growth, acquisitions, or capital deployment.

Operating Income
P&L
+12.3%
$266.2M$299.0M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Net Income
P&L
+11.7%
$185.6M$207.4M

Net income grew 11.7% — bottom-line growth signals improving overall business health.

LANGUAGE CHANGES
NEW — 2026-02-13
PRIOR — 2025-02-21
ADDED
As of January 31, 2026, 81,508,591 shares of the registrant s common stock, par value $0.0001 per share, were outstanding.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 83 Item 9A.
For the year ended December 31, 2025 , Atmus generated $1,764.3 million in Net sales, $207.4 million in Net income and $353.5 million in Adjusted EBITDA.
Atmus Global Footprint Atmus serves end-users globally, with approximately 46% of its Net sales in 2025 from outside of the United States and Canada.
Atmus has a broad IP portfolio with approximately 1,200 worldwide active or pending patents and patent applications and over 650 worldwide trademark registrations and applications as of December 31, 2025.
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REMOVED
As of January 31, 2025, 82,866,170 shares of the registrant s common stock, par value $0.0001 per share, were outstanding.
Changes in and Disagreements W ith Accountants on Accounting and Financial Disclosure 86 Item 9A.
For the year ended December 31, 2024, Atmus generated $1,669.6 million in Net sales, $185.6 million in Net income and $329.5 million in Adjusted EBITDA.
Atmus Global Footprint Atmus serves end-users globally, with approximately 48% of its Net sales in 2024 from outside of the United States and Canada.
Atmus has leveraged this expertise not only to develop its cutting-edge filters, filter systems and filtration media but also to manufacture a large portion of its proprietary filtration media.
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