ATMU Atmus Filtration Technologies Inc.

Overview and Growth

Fiscal 2025 results for Atmus Filtration Technologies Inc. combined $1.76B of revenue with net income of $207.40M and an operating cash inflow of $202.70M. At $1.76B, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Revenue was 5.7% above fiscal 2024 revenue of $1.67B, marking a year-over-year increase. Diluted earnings per share were $2.50, translating the period’s attributable earnings into the amount reported for each diluted share. Against diluted EPS of $2.22 in fiscal 2024, the current result was 12.6% higher. The revenue-to-assets relationship was 1.31x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

After reported cost of revenue, the company retained $498.30M as gross profit before recognizing operating expenses and other items. The gross-profit relationship equaled 28.2% of revenue, quantifying the portion retained before operating expenses were recognized. Operating income was $299.00M, the earnings remaining from reported operations after the company’s recognized operating cost structure. The operating result equaled 16.9% of revenue, placing the absolute operating-income figure in the context of the company’s sales base. Net income came to $207.40M, completing the progression from revenue through gross and operating profitability to the final reported result. Net margin was 11.8%, meaning that this portion of revenue remained as net income after all recognized expenses. Pretax income was $266.20M, isolating the reported earnings outcome before the income-tax provision recognized for the fiscal year. The pretax margin was 15.1%, relating income before taxes directly to revenue. The company recognized $58.80M of income tax for the period, completing the transition from pretax income to net income. The income-tax provision equaled 22.1% of pretax income, showing the tax burden absorbed by the year’s earnings.

Liquidity and Capital Structure

At period end, the $1.35B asset base was financed through $972.20M of liabilities and $378.50M of equity. Current assets were $892.40M against $368.20M of current liabilities, framing the resources and obligations classified within the near-term balance-sheet horizon. At 2.42x, the current ratio shows that short-term assets were greater than short-term liabilities at period end. Reported cash and equivalents were $236.40M, separating immediately recognizable cash resources from the rest of the current-asset base. The cash balance equaled 64.2% of current liabilities, showing how much near-term coverage came from cash alone. Borrowings totaled $570.00M, adding a fixed financing obligation alongside the company’s equity capital. Debt equaled 1.51x of book equity, describing the relative scale of borrowing and shareholder capital. The debt-to-assets relationship was 42.2%, comparing borrowing with the total asset balance. Liabilities represented 72.0% of total assets, quantifying the liability-funded share of the company’s resource base. The cash-to-assets relationship was 17.5%, comparing reported cash and equivalents with the full positive asset balance. The asset base changed 13.5% from $1.19B in fiscal 2024, leaving current total assets higher year over year.

Cash Flow and Earnings Quality

The company reported $202.70M of operating cash flow, a cash inflow that shows the cash generated by operations. The operating-cash-flow-to-net-income relationship was 0.98x, comparing cash generated by operations with the bottom-line earnings result. Capital spending was $53.90M, absorbing part of the cash generated from operations before free cash flow. Relative to operating cash flow, capital expenditures measured 26.6%, connecting investment intensity with the company’s cash-generation base. After capital spending, free cash flow was $148.80M, leaving cash available for debt reduction, shareholder returns, or further investment. Relative to revenue, free cash flow equaled 8.4%, showing how much sales converted into cash after investment. Free cash flow equaled 11.0% of total assets, relating post-investment cash generation to the company’s resource base.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Sep 24, 2026.