Core Insights - Atmus Filtration Technologies reported a disciplined execution in challenging global markets, with a focus on the recent acquisition of Koch Filter, which establishes a new Industrial Solutions segment [3][2] Financial Performance - Q4 sales reached $447 million, a 9.8% increase driven by approximately 5% pricing and 4% volume growth, while full-year revenue was $1.764 billion, up 5.7% [4][9] - Adjusted EBITDA for Q4 was $85 million with a margin of 19.1%, and for the full year, adjusted EBITDA increased to $354 million with a margin of 20% [12][13] - The company reported adjusted EPS of $0.66 for Q4 and $2.73 for the full year, reflecting improvements in working capital [12][13] Acquisition and Strategic Developments - The acquisition of Koch Filter closed in early January, contributing to the establishment of an industrial air filtration platform and a new reporting segment [2][5] - Atmus is focusing on integrating Koch Filter and evaluating opportunities in industrial air, liquids, and water filtration [8] Growth Strategy - The company reiterated its "four-pillar growth strategy," which includes expanding into industrial filtration, enhancing aftermarket growth, and improving supply chain transformation [6][7][8] - Atmus plans to broaden coverage for its products through new distributors and partnerships with global OEMs [7] 2026 Outlook - For 2026, Atmus expects Power Solutions revenue to be between $1.79 billion and $1.85 billion, and Industrial Solutions revenue to be between $155 million and $165 million, contributing to total revenue guidance of $1.945 billion to $2.015 billion [20] - The company anticipates modest growth in Power Solutions and favorable market conditions for Industrial Solutions, with pricing expected to contribute approximately 1% to revenue growth [18][19] Regulatory Considerations - Atmus is monitoring regulatory developments related to greenhouse gas standards and expects NOx standards to remain in place for the 2027 engine launch [23]