Atmus Filtration Technologies Inc.
ATMU Consumer Cyclical Auto Parts
Atmus Filtration Technologies Inc.’s revenue for fiscal 2025 (year ended December 2025) was $1.8 billion, up 5.67% from fiscal 2024. In the quarter to June 2026, revenue grew 16.4%, EPS grew 6.85%, free cash flow grew 100.0% and total debt rose 70.6%, each against the same quarter a year earlier. Dividend growth for three consecutive years, revenue growth for five; insiders bought in the last twelve months.
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Atmus Filtration Technologies Inc. (ATMU) Beneish M-score
Atmus Filtration Technologies Inc.'s Beneish M-score for fiscal 2025 is −2.24; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2025 | −2.24 | (0.12) |
| FY2024 | −2.12 | 1.00 |
| FY2023 | −3.12 | (0.72) |
| FY2022 | −2.39 | — |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 1.19 | — | 1.10 | |
| Gross margin index | 0.98 | — | 0.52 | |
| Asset quality index | 0.92 | — | 0.37 | |
| Sales growth index | 1.06 | — | 0.94 | |
| Depreciation index | 0.89 | — | 0.10 | |
| SG&A index | 0.93 | — | −0.16 | |
| Total accruals to total assets | 0.00 | — | 0.02 | |
| Leverage index | 0.87 | — | −0.29 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −2.24 | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| DAN Dana Incorporated compare | −2.9× |
| AAP Advance Auto Parts, Inc. compare | −2.9× |
| GNTX Gentex Corporation compare | −2.8× |
| GTX Garrett Motion Inc. compare | −2.7× |
| VC Visteon Corporation compare | −2.7× |
| LKQ LKQ Corporation compare | −2.6× |
| DORM Dorman Products, Inc. compare | −2.5× |
| LEA Lear Corporation compare | −2.5× |
| ATMU Atmus Filtration Technologies Inc. | −2.2× |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI