Atmus Filtration Technologies Inc. (ATMU) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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Atmus Filtration Technologies Inc. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $112,300,000.00Depreciation and amortization → Operating adjustments reconciliation: $23,300,000.00Other, net → Operating adjustments reconciliation: $13,300,000.00Prepaid expenses and other current assets → Operating adjustments reconciliation: $13,100,000.00Share-based compensation → Operating adjustments reconciliation: $7,100,000.00Deferred income taxes → Operating adjustments reconciliation: $2,600,000.00Operating adjustments reconciliation → Net cash from operating activities: $3,600,000.00Operating adjustments reconciliation → Trade and other receivables: $28,800,000.00Operating adjustments reconciliation → Changes in other liabilities: $7,100,000.00Operating adjustments reconciliation → Equity in income of investees, net of dividends: $5,900,000.00Operating adjustments reconciliation → Other accrued expenses: $5,600,000.00Operating adjustments reconciliation → Accounts payable: $4,400,000.00Operating adjustments reconciliation → Inventories: $2,100,000.00Operating adjustments reconciliation → Foreign currency remeasurement and transaction exposure: $1,900,000.00Long-term debt proceeds, net of financing costs paid → financing reconciliation: $995,600,000.00Common stock issued → financing reconciliation: $2,400,000.00financing reconciliation → Net cash from financing activities: $384,800,000.00financing reconciliation → Payments on long-term debt: $570,000,000.00financing reconciliation → Repurchases of Common stock: $20,300,000.00financing reconciliation → Withholding taxes paid on stock-based compensation: $13,300,000.00financing reconciliation → Dividends paid: $9,000,000.00financing reconciliation → Other, net: $600,000.00Net cash used in investing activities → investing reconciliation: $479,500,000.00investing reconciliation → Acquisitions, net of cash acquired: $453,900,000.00investing reconciliation → Capital expenditures: $25,600,000.00Exchange-rate effect → Cash sources and uses: $1,400,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $236,400,000.00Net cash from operating activities → Cash sources and uses: $115,900,000.00Net cash from financing activities → Cash sources and uses: $384,800,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $259,000,000.00Cash sources and uses → Net cash used in investing activities: $479,500,000.00Prepaid expenses and other current assets: $13,100,000.00Prepaid & other assets+$13.10 MEquity in income of investees, net of dividends: -$5,900,000.00Equity-method income, net−$5.90 MAccounts payable: -$4,400,000.00Accounts payable−$4.40 MDepreciation and amortization: $23,300,000.00Depreciation & amortization+$23.30 MInventories: -$2,100,000.00Inventories−$2.10 MNet income: $112,300,000.00Net income+$112.30 MChanges in other liabilities: -$7,100,000.00Other noncurrent liabilities−$7.10 MForeign currency remeasurement and transaction exposure: -$1,900,000.00FX transaction gain & loss−$1.90 MOther, net: $13,300,000.00Other working capital, net+$13.30 MTrade and other receivables: -$28,800,000.00Accounts receivable−$28.80 MDeferred income taxes: $2,600,000.00Deferred income taxes+$2.60 MOther accrued expenses: -$5,600,000.00Other accrued liabilities−$5.60 MShare-based compensation: $7,100,000.00Stock-based compensation+$7.10 MNet cash from operating activities: $115,900,000.00Operating cash+$115.90 MOperating adjustments reconciliation: $59,400,000.00Long-term debt proceeds, net of financing costs paid: $995,600,000.00Long-term debt issued+$995.60 MPayments on long-term debt: -$570,000,000.00Long-term debt repaid−$570.00 MRepurchases of Common stock: -$20,300,000.00Common stock repurchases−$20.30 MDividends paid: -$9,000,000.00Ordinary dividends paid−$9.00 MWithholding taxes paid on stock-based compensation: -$13,300,000.00Stock-award tax withholding−$13.30 MOther, net: -$600,000.00Other financing, net−$600.00 KCommon stock issued: $2,400,000.00Common stock issued+$2.40 MNet cash from financing activities: $384,800,000.00Financing cash+$384.80 Mfinancing reconciliation: $998,000,000.00Acquisitions, net of cash acquired: -$453,900,000.00Acquisitions, net of cash−$453.90 MCapital expenditures: -$25,600,000.00PP&E purchases−$25.60 MNet cash used in investing activities: -$479,500,000.00. Cash required to fund net payments.Investing cash−$479.50 Minvesting reconciliation: $479,500,000.00Cash sources and uses: $738,500,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $236,400,000.00Beginning cash$236.40 MEnding cash: Cash, cash equivalents, and restricted cash: $259,000,000.00Ending cash$259.00 MExchange-rate effect: $1,400,000.00FX effect+$1.40 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$90.30 MOperating cash − cash spent on PP&ECash flow / Net income1.03×Operating cash flow ÷ net incomeNet cash change+$22.60 MEnding cash − beginning cash
Chart details

Atmus Filtration Technologies Inc. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
236,400,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
115,900,000 US dollars. Net cash provided.
Net income
112,300,000 US dollars
Prepaid expenses and other current assets
13,100,000 US dollars
Equity in income of investees, net of dividends
negative 5,900,000 US dollars
Accounts payable
negative 4,400,000 US dollars
Depreciation and amortization
23,300,000 US dollars
Inventories
negative 2,100,000 US dollars
Changes in other liabilities
negative 7,100,000 US dollars
Foreign currency remeasurement and transaction exposure
negative 1,900,000 US dollars
Other, net
13,300,000 US dollars
Trade and other receivables
negative 28,800,000 US dollars
Deferred income taxes
2,600,000 US dollars
Other accrued expenses
negative 5,600,000 US dollars
Share-based compensation
7,100,000 US dollars
Investing activities
negative 479,500,000 US dollars. Net cash used.
Acquisitions, net of cash acquired
negative 453,900,000 US dollars
Capital expenditures
negative 25,600,000 US dollars
Financing activities
384,800,000 US dollars. Net cash provided.
Long-term debt proceeds, net of financing costs paid
995,600,000 US dollars
Payments on long-term debt
negative 570,000,000 US dollars
Repurchases of Common stock
negative 20,300,000 US dollars
Dividends paid
negative 9,000,000 US dollars
Withholding taxes paid on stock-based compensation
negative 13,300,000 US dollars
Other, net
negative 600,000 US dollars
Common stock issued
2,400,000 US dollars
Operating adjustment reconciliation
59,400,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
998,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
479,500,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
1,400,000 US dollars
Ending cash on Jun 30, 2026
259,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
738,500,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
22,600,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.03×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
115,900,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
25,600,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
90,300,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $3.60M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 115,900,000 US dollars minus 25,600,000 US dollars equals 90,300,000 US dollars.
Atmus Filtration Technologies Inc. (ATMU) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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