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Side-by-side financial comparison of Atmus Filtration Technologies Inc. (ATMU) and BOSTON BEER CO INC (SAM). Click either name above to swap in a different company.
Atmus Filtration Technologies Inc. is the larger business by last-quarter revenue ($446.6M vs $385.7M, roughly 1.2× BOSTON BEER CO INC). Atmus Filtration Technologies Inc. runs the higher net margin — 10.7% vs -5.8%, a 16.6% gap on every dollar of revenue. On growth, Atmus Filtration Technologies Inc. posted the faster year-over-year revenue change (9.8% vs -4.1%). Atmus Filtration Technologies Inc. produced more free cash flow last quarter ($31.2M vs $22.1M). Over the past eight quarters, Atmus Filtration Technologies Inc.'s revenue compounded faster (2.3% CAGR vs -4.9%).
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.
The Boston Beer Company is an American brewery founded in 1984 by James "Jim" Koch and Rhonda Kallman. Boston Beer Company's first brand of beer was named Samuel Adams after Founding Father Samuel Adams, an American revolutionary patriot. Since its founding, Boston Beer has started several other brands, and in 2019 completed a merger with Dogfish Head Brewery.
ATMU vs SAM — Head-to-Head
Income Statement — Q4 FY2025 vs Q4 FY2025
| Metric | ||
|---|---|---|
| Revenue | $446.6M | $385.7M |
| Net Profit | $48.0M | $-22.5M |
| Gross Margin | 28.5% | 43.5% |
| Operating Margin | 15.8% | -8.6% |
| Net Margin | 10.7% | -5.8% |
| Revenue YoY | 9.8% | -4.1% |
| Net Profit YoY | 19.7% | 41.9% |
| EPS (diluted) | $0.58 | $-1.97 |
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.
| Q4 25 | $446.6M | $385.7M | ||
| Q3 25 | $447.7M | $537.5M | ||
| Q2 25 | $453.5M | $587.9M | ||
| Q1 25 | $416.5M | $453.9M | ||
| Q4 24 | $406.7M | $402.3M | ||
| Q3 24 | $403.7M | $605.5M | ||
| Q2 24 | $432.6M | $579.1M | ||
| Q1 24 | $426.6M | $426.1M |
| Q4 25 | $48.0M | $-22.5M | ||
| Q3 25 | $54.8M | $46.2M | ||
| Q2 25 | $59.9M | $60.4M | ||
| Q1 25 | $44.7M | $24.4M | ||
| Q4 24 | $40.1M | $-38.8M | ||
| Q3 24 | $43.8M | $33.5M | ||
| Q2 24 | $56.2M | $52.3M | ||
| Q1 24 | $45.5M | $12.6M |
| Q4 25 | 28.5% | 43.5% | ||
| Q3 25 | 28.9% | 50.8% | ||
| Q2 25 | 28.9% | 49.8% | ||
| Q1 25 | 26.5% | 48.3% | ||
| Q4 24 | 26.3% | 39.9% | ||
| Q3 24 | 27.6% | 46.3% | ||
| Q2 24 | 30.5% | 46.0% | ||
| Q1 24 | 26.2% | 43.7% |
| Q4 25 | 15.8% | -8.6% | ||
| Q3 25 | 18.3% | 11.5% | ||
| Q2 25 | 18.0% | 14.0% | ||
| Q1 25 | 15.6% | 7.4% | ||
| Q4 24 | 13.4% | -13.9% | ||
| Q3 24 | 15.7% | 7.6% | ||
| Q2 24 | 18.4% | 12.2% | ||
| Q1 24 | 16.1% | 3.6% |
| Q4 25 | 10.7% | -5.8% | ||
| Q3 25 | 12.2% | 8.6% | ||
| Q2 25 | 13.2% | 10.3% | ||
| Q1 25 | 10.7% | 5.4% | ||
| Q4 24 | 9.9% | -9.6% | ||
| Q3 24 | 10.8% | 5.5% | ||
| Q2 24 | 13.0% | 9.0% | ||
| Q1 24 | 10.7% | 3.0% |
| Q4 25 | $0.58 | $-1.97 | ||
| Q3 25 | $0.66 | $4.25 | ||
| Q2 25 | $0.72 | $5.45 | ||
| Q1 25 | $0.54 | $2.16 | ||
| Q4 24 | $0.49 | $-3.23 | ||
| Q3 24 | $0.52 | $2.86 | ||
| Q2 24 | $0.67 | $4.39 | ||
| Q1 24 | $0.54 | $1.04 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | ||
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $236.4M | $223.4M |
| Total DebtLower is stronger | $570.0M | — |
| Stockholders' EquityBook value | $378.5M | $846.3M |
| Total Assets | $1.4B | $1.2B |
| Debt / EquityLower = less leverage | 1.51× | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $236.4M | $223.4M | ||
| Q3 25 | $218.3M | $250.5M | ||
| Q2 25 | $190.8M | $212.4M | ||
| Q1 25 | $183.3M | $152.5M | ||
| Q4 24 | $184.3M | $211.8M | ||
| Q3 24 | $196.8M | $255.6M | ||
| Q2 24 | $160.5M | $219.3M | ||
| Q1 24 | $149.2M | $205.4M |
| Q4 25 | $570.0M | — | ||
| Q3 25 | $577.5M | — | ||
| Q2 25 | $585.0M | — | ||
| Q1 25 | $588.8M | — | ||
| Q4 24 | $592.5M | — | ||
| Q3 24 | $596.2M | — | ||
| Q2 24 | $600.0M | — | ||
| Q1 24 | $600.0M | — |
| Q4 25 | $378.5M | $846.3M | ||
| Q3 25 | $336.7M | $911.0M | ||
| Q2 25 | $316.3M | $912.3M | ||
| Q1 25 | $265.3M | $897.0M | ||
| Q4 24 | $227.4M | $916.2M | ||
| Q3 24 | $221.2M | $1.0B | ||
| Q2 24 | $178.1M | $1.0B | ||
| Q1 24 | $121.8M | $1.0B |
| Q4 25 | $1.4B | $1.2B | ||
| Q3 25 | $1.3B | $1.2B | ||
| Q2 25 | $1.3B | $1.3B | ||
| Q1 25 | $1.2B | $1.2B | ||
| Q4 24 | $1.2B | $1.3B | ||
| Q3 24 | $1.2B | $1.4B | ||
| Q2 24 | $1.2B | $1.4B | ||
| Q1 24 | $1.1B | $1.4B |
| 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 | ||
|---|---|---|
| Operating Cash FlowLast quarter | $47.5M | $39.9M |
| Free Cash FlowOCF − Capex | $31.2M | $22.1M |
| FCF MarginFCF / Revenue | 7.0% | 5.7% |
| Capex IntensityCapex / Revenue | 3.6% | 4.6% |
| Cash ConversionOCF / Net Profit | 0.99× | — |
| TTM Free Cash FlowTrailing 4 quarters | $148.8M | $215.6M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $47.5M | $39.9M | ||
| Q3 25 | $82.1M | $101.8M | ||
| Q2 25 | $44.4M | $126.5M | ||
| Q1 25 | $28.7M | $1.9M | ||
| Q4 24 | $20.0M | $41.9M | ||
| Q3 24 | $70.7M | $115.9M | ||
| Q2 24 | $22.9M | $96.0M | ||
| Q1 24 | $-8.2M | $-4.9M |
| Q4 25 | $31.2M | $22.1M | ||
| Q3 25 | $68.9M | $89.2M | ||
| Q2 25 | $32.4M | $112.2M | ||
| Q1 25 | $16.3M | $-8.0M | ||
| Q4 24 | $10.0M | $18.4M | ||
| Q3 24 | $54.3M | $99.2M | ||
| Q2 24 | $11.3M | $75.6M | ||
| Q1 24 | $-18.8M | $-20.6M |
| Q4 25 | 7.0% | 5.7% | ||
| Q3 25 | 15.4% | 16.6% | ||
| Q2 25 | 7.1% | 19.1% | ||
| Q1 25 | 3.9% | -1.8% | ||
| Q4 24 | 2.5% | 4.6% | ||
| Q3 24 | 13.5% | 16.4% | ||
| Q2 24 | 2.6% | 13.1% | ||
| Q1 24 | -4.4% | -4.8% |
| Q4 25 | 3.6% | 4.6% | ||
| Q3 25 | 2.9% | 2.3% | ||
| Q2 25 | 2.6% | 2.4% | ||
| Q1 25 | 3.0% | 2.2% | ||
| Q4 24 | 2.5% | 5.8% | ||
| Q3 24 | 4.1% | 2.8% | ||
| Q2 24 | 2.7% | 3.5% | ||
| Q1 24 | 2.5% | 3.7% |
| Q4 25 | 0.99× | — | ||
| Q3 25 | 1.50× | 2.21× | ||
| Q2 25 | 0.74× | 2.09× | ||
| Q1 25 | 0.64× | 0.08× | ||
| Q4 24 | 0.50× | — | ||
| Q3 24 | 1.61× | 3.46× | ||
| Q2 24 | 0.41× | 1.83× | ||
| Q1 24 | -0.18× | -0.39× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ATMU
| Fuel Products | $219.1M | 49% |
| Lube | $84.8M | 19% |
| Air | $74.0M | 17% |
| Other | $68.7M | 15% |
| Related Party | $14.9M | 3% |
SAM
Segment breakdown not available.