Atmus Filtration Technologies Inc. Earnings Per Share Disclosure
| For the Years Ended December 31, | |||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||
| (in millions, except per share data) | |||||||||||||||||
| Net income | $ | 207.4 | $ | 185.6 | $ | 171.3 | |||||||||||
| Weighted-average shares for basic EPS | 82.2 | 83.2 | 83.3 | ||||||||||||||
| Plus incremental shares from assumed conversions of long-term incentive plan shares | 0.6 | 0.4 | 0.1 | ||||||||||||||
| Weighted-average shares for diluted EPS | 82.8 | 83.6 | 83.4 | ||||||||||||||
| Basic earnings per share | $ | 2.52 | $ | 2.23 | $ | 2.06 | |||||||||||
| Diluted earnings per share | $ | 2.50 | $ | 2.22 | $ | 2.05 | |||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 13, 2026 | Showing above |
| 2024 | Feb 21, 2025 | |
| 2023 | Feb 14, 2024 | |
About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.