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Side-by-side financial comparison of Atmus Filtration Technologies Inc. (ATMU) and Lionsgate Studios Corp. (LION). Click either name above to swap in a different company.

Lionsgate Studios Corp. is the larger business by last-quarter revenue ($724.3M vs $446.6M, roughly 1.6× Atmus Filtration Technologies Inc.). Atmus Filtration Technologies Inc. runs the higher net margin — 10.7% vs -6.4%, a 17.1% gap on every dollar of revenue. On growth, Lionsgate Studios Corp. posted the faster year-over-year revenue change (52.5% vs 9.8%). Atmus Filtration Technologies Inc. produced more free cash flow last quarter ($31.2M vs $-111.9M).

Atmus Filtration Technologies Inc. designs, manufactures and distributes high-performance filtration products and tailored solutions. Its portfolio covers air, fuel, oil and hydraulic filtration systems, serving global automotive, heavy-duty vehicle, industrial equipment and aerospace end markets, for both original equipment manufacturers and aftermarket replacement customers.

Lionsgate Canada is a Canadian entertainment company and a subsidiary of Lionsgate Studios. Based in the Entertainment District in the city of Toronto, the company is primarily involved in the acquisition and production of films and television series.

ATMU vs LION — Head-to-Head

Bigger by revenue
LION
LION
1.6× larger
LION
$724.3M
$446.6M
ATMU
Growing faster (revenue YoY)
LION
LION
+42.6% gap
LION
52.5%
9.8%
ATMU
Higher net margin
ATMU
ATMU
17.1% more per $
ATMU
10.7%
-6.4%
LION
More free cash flow
ATMU
ATMU
$143.1M more FCF
ATMU
$31.2M
$-111.9M
LION

Income Statement — Q4 FY2025 vs Q3 FY2026

Metric
ATMU
ATMU
LION
LION
Revenue
$446.6M
$724.3M
Net Profit
$48.0M
$-46.2M
Gross Margin
28.5%
Operating Margin
15.8%
5.0%
Net Margin
10.7%
-6.4%
Revenue YoY
9.8%
52.5%
Net Profit YoY
19.7%
59.3%
EPS (diluted)
$0.58
$-0.16

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ATMU
ATMU
LION
LION
Q4 25
$446.6M
$724.3M
Q3 25
$447.7M
$475.1M
Q2 25
$453.5M
$525.9M
Q1 25
$416.5M
Q4 24
$406.7M
Q3 24
$403.7M
Q2 24
$432.6M
Q1 24
$426.6M
Net Profit
ATMU
ATMU
LION
LION
Q4 25
$48.0M
$-46.2M
Q3 25
$54.8M
$-113.5M
Q2 25
$59.9M
$-108.9M
Q1 25
$44.7M
Q4 24
$40.1M
Q3 24
$43.8M
Q2 24
$56.2M
Q1 24
$45.5M
Gross Margin
ATMU
ATMU
LION
LION
Q4 25
28.5%
Q3 25
28.9%
Q2 25
28.9%
Q1 25
26.5%
Q4 24
26.3%
Q3 24
27.6%
Q2 24
30.5%
Q1 24
26.2%
Operating Margin
ATMU
ATMU
LION
LION
Q4 25
15.8%
5.0%
Q3 25
18.3%
-9.7%
Q2 25
18.0%
-2.0%
Q1 25
15.6%
Q4 24
13.4%
Q3 24
15.7%
Q2 24
18.4%
Q1 24
16.1%
Net Margin
ATMU
ATMU
LION
LION
Q4 25
10.7%
-6.4%
Q3 25
12.2%
-23.9%
Q2 25
13.2%
-20.7%
Q1 25
10.7%
Q4 24
9.9%
Q3 24
10.8%
Q2 24
13.0%
Q1 24
10.7%
EPS (diluted)
ATMU
ATMU
LION
LION
Q4 25
$0.58
$-0.16
Q3 25
$0.66
$-0.39
Q2 25
$0.72
$-0.40
Q1 25
$0.54
Q4 24
$0.49
Q3 24
$0.52
Q2 24
$0.67
Q1 24
$0.54

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ATMU
ATMU
LION
LION
Cash + ST InvestmentsLiquidity on hand
$236.4M
$182.4M
Total DebtLower is stronger
$570.0M
$1.8B
Stockholders' EquityBook value
$378.5M
$-1.3B
Total Assets
$1.4B
$5.2B
Debt / EquityLower = less leverage
1.51×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ATMU
ATMU
LION
LION
Q4 25
$236.4M
$182.4M
Q3 25
$218.3M
$202.4M
Q2 25
$190.8M
$186.1M
Q1 25
$183.3M
Q4 24
$184.3M
Q3 24
$196.8M
Q2 24
$160.5M
Q1 24
$149.2M
Total Debt
ATMU
ATMU
LION
LION
Q4 25
$570.0M
$1.8B
Q3 25
$577.5M
$1.8B
Q2 25
$585.0M
$1.5B
Q1 25
$588.8M
Q4 24
$592.5M
Q3 24
$596.2M
Q2 24
$600.0M
Q1 24
$600.0M
Stockholders' Equity
ATMU
ATMU
LION
LION
Q4 25
$378.5M
$-1.3B
Q3 25
$336.7M
$-1.3B
Q2 25
$316.3M
$-1.1B
Q1 25
$265.3M
Q4 24
$227.4M
Q3 24
$221.2M
Q2 24
$178.1M
Q1 24
$121.8M
Total Assets
ATMU
ATMU
LION
LION
Q4 25
$1.4B
$5.2B
Q3 25
$1.3B
$5.2B
Q2 25
$1.3B
$5.2B
Q1 25
$1.2B
Q4 24
$1.2B
Q3 24
$1.2B
Q2 24
$1.2B
Q1 24
$1.1B
Debt / Equity
ATMU
ATMU
LION
LION
Q4 25
1.51×
Q3 25
1.72×
Q2 25
1.85×
Q1 25
2.22×
Q4 24
2.61×
Q3 24
2.70×
Q2 24
3.37×
Q1 24
4.93×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ATMU
ATMU
LION
LION
Operating Cash FlowLast quarter
$47.5M
$-108.9M
Free Cash FlowOCF − Capex
$31.2M
$-111.9M
FCF MarginFCF / Revenue
7.0%
-15.4%
Capex IntensityCapex / Revenue
3.6%
0.4%
Cash ConversionOCF / Net Profit
0.99×
TTM Free Cash FlowTrailing 4 quarters
$148.8M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ATMU
ATMU
LION
LION
Q4 25
$47.5M
$-108.9M
Q3 25
$82.1M
$-104.0M
Q2 25
$44.4M
$-31.0M
Q1 25
$28.7M
Q4 24
$20.0M
Q3 24
$70.7M
Q2 24
$22.9M
Q1 24
$-8.2M
Free Cash Flow
ATMU
ATMU
LION
LION
Q4 25
$31.2M
$-111.9M
Q3 25
$68.9M
$-107.2M
Q2 25
$32.4M
$-34.5M
Q1 25
$16.3M
Q4 24
$10.0M
Q3 24
$54.3M
Q2 24
$11.3M
Q1 24
$-18.8M
FCF Margin
ATMU
ATMU
LION
LION
Q4 25
7.0%
-15.4%
Q3 25
15.4%
-22.6%
Q2 25
7.1%
-6.6%
Q1 25
3.9%
Q4 24
2.5%
Q3 24
13.5%
Q2 24
2.6%
Q1 24
-4.4%
Capex Intensity
ATMU
ATMU
LION
LION
Q4 25
3.6%
0.4%
Q3 25
2.9%
0.7%
Q2 25
2.6%
0.7%
Q1 25
3.0%
Q4 24
2.5%
Q3 24
4.1%
Q2 24
2.7%
Q1 24
2.5%
Cash Conversion
ATMU
ATMU
LION
LION
Q4 25
0.99×
Q3 25
1.50×
Q2 25
0.74×
Q1 25
0.64×
Q4 24
0.50×
Q3 24
1.61×
Q2 24
0.41×
Q1 24
-0.18×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ATMU
ATMU

Fuel Products$219.1M49%
Lube$84.8M19%
Air$74.0M17%
Other$68.7M15%
Related Party$14.9M3%

LION
LION

Television Production$303.1M42%
Digital Media$155.1M21%
Third Party Purchasers Individual Agreements$91.2M13%
Theatrical$70.7M10%
Domestic Television$43.1M6%
Starz Business$24.1M3%
Other Media$17.6M2%
Packaged Media$14.1M2%

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