Company: ATMU
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001921963-25-000134
Chunk: 15

Company: Atmus Filtration Technologies Inc.
Filing Date: 2025-11-07
Form: 10-Q
Item: Item 1
Chunk 15
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 certain costs and expenses on an interim and annual basis in the notes to the consolidated financial statements. The guidance is effective for annual reporting periods beginning after December 15, 2026 and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The guidance is to be applied either prospectively to financial statements issued for reporting periods after the effective date or retrospectively to any or all prior periods presented in the financial statements. We expect this ASU to impact our disclosure with no impact to our results of operations, cash flows or financial condition. Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40) - Targeted Improvements to the Accounting for Internal Use-SoftwareIn September 2025, the FASB issued ASU No. 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40) - Targeted Improvement to the Accounting for Internal-Use Software, which modernizes the accounting for software costs that are accounted for under ASC 350-40, Intangibles - Goodwill and Other Internal Use-Software. The guidance is effective for annual reporting periods beginning after December 15, 2027, and interim periods within those annual reporting periods. The guidance can be applied on a prospective basis, a modified basis, a modified basis for in-process projects or on retrospective basis. We are assessing the effect of this update on our consolidated financial statements and related disclosures.

NOTE 4. REVENUE

Disaggregation of RevenueRevenue by Geographic AreaThe table below presents Atmus’ combined sales by geographic area. Net sales attributed to geographic areas were based on the location of the customer.For the Three Months Ended September 30,For the Nine Months Ended September 30,2025202420252024(in millions)United States$223.7 $190.9 $651.3 $592.5 Other international224.0 212.8 666.4 670.4 Total net sales$447.7 $403.7 $1,317.7 $1,262.9 

9

Revenue by Product CategoryThe table below presents Atmus’ combined sales by product category:For the Three Months Ended September 30,For the Nine Months Ended September 30,2025202420252024(in millions)Fuel$204.7 $173.3 $578.5 $546.