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The Company’s disclosure controls and procedures are designed to ensure that information required to be disclosed by the Company in the reports that it files or submits under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure .
−Removed: As required by Rule 13a-15(b) under the Exchange Act, our management, with the participation of our Chief Executive Officer and Chief Financial Officer, carried out an evaluation of the effectiveness of our disclosure controls and procedures as of September 30, 2024.
−Removed: Based upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were effective as of September 30, 2024 .
+Added: As required by Rule 13a-15(b) under the Exchange Act, our management, with the participation of our Chief Executive Officer and Chief Financial Officer, carried out an evaluation of the effectiveness of our disclosure controls and procedures as of March 31, 2025.
+Added: Based upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were effective as of March 31, 2025 .
Changes in Internal Control over Financial Reporting
+Added: There was no change in the Company’s internal control over financial reporting ( as defined in Rule 13a-15(f) under the Exchange Act) that occurred during the three months ended March 31, 2025 that materially affected, or is reasonably likely to materially affect, Atmus’ internal control over financial reporting.
The Company is in the process of implementing a broad, multi-year, technology transformation project to modernize enterprise resource planning, middleware and legacy systems to achieve better process efficiencies across customer service, merchandising, sourcing, payroll and accounting through the use of various solutions.
−Removed: During the quarter ended September 30, 2024, the Company implemented a new enterprise resource planning system for core business processes supporting financial information and reporting.
−Removed: There have been no material additional implementations during the quarter ended September 30, 2024.
+Added: There have been no material additional implementations during the quarter ended March 31, 2025.
As the Company’s technology transformation project continues, the Company continues to emphasize the maintenance of effective internal controls and assessment of the design and operating effectiveness of key control activities throughout development and deployment of each phase and will evaluate as additional phases are deployed.
−Removed: There was no other change in the Company’s internal control over financial reporting ( as defined in Rule 13a-15(f) under the Exchange Act) that occurred during the three months ended September 30, 2024 that materially affected, or is reasonably likely to materially affect, Atmus’ internal control over financial reporting.
Part II - Other Information
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Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.