Company: ATMU
Filing Date: 2025-11-24
Form Type: 8-K
Source: 0001213900-25-113838
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Company: Atmus Filtration Technologies Inc.
Filing Date: 2025-11-24
Form: 8-K
Item: Item 1.01
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Item 1.01

Entry into a Material Definitive Agreement.

On November 21, 2025, Atmus Filtration Technologies
Inc., a Delaware corporation (the “Registrant,” “ we,” “ us” or “ our”),
entered into a stock purchase agreement (the “ Purchase Agreement”) with Cummins Filtration Inc., an Indiana corporation
and a wholly-owned subsidiary of the Registrant (the “ Buyer”), and Air Distribution Technologies, Inc., a Delaware
corporation (the “ Seller”), pursuant to which the Buyer agreed to purchase all of the issued and outstanding shares
of Koch Filter Corporation, a Kentucky corporation and wholly owned subsidiary of the Seller (“ Koch”), in exchange
for $450 million, subject to certain adjustments as set forth in the Purchase Agreement (together with the other transactions contemplated
thereby, the “ Transaction”). The Registrant agreed to guarantee the due, complete, and punctual payment of, as well
as the observance, performance and discharge of all of the Buyer’s obligations under, the Purchase Agreement, all on customary terms
and conditions.

The Purchase Agreement provides that at the closing
of the Transaction, the Buyer will deposit, or cause to be deposited, $1,450,000 with an escrow agent to be held pending finalization
of customary purchase price adjustments regarding cash, indebtedness, net working capital and transaction expenses, contained in the Purchase
Agreement.

The closing of the Transaction is subject to customary
closing conditions, including, among others: (a) the expiration or termination of the applicable waiting period under the Hart-Scott-Rodino
Antitrust Improvements Act of 1976, as amended (the “ HSR Act”); (b) the absence of any order by a governmental authority
preventing the consummation of the Transaction; (c) in the case of the Seller’s and the Buyer’s obligations to complete the
transaction, the accuracy of certain representations and warranties contained in the Purchase Agreement subject to customary materiality
standards; (d) material compliance by the Buyer and the Seller with certain pre-closing covenants; and (e) the absence of any continuing
material adverse effect since the date of the Purchase Agreement.

Under the Purchase Agreement, the Buyer and the
Seller have made customary representations and warranties and have agreed to be bound to customary covenants for transactions of this
type. Furthermore, the Buyer and the Seller are required to use reasonable best efforts to obtain