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CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands | Total | Total Shareholders' Equity Attributable to Acushnet Holdings Corp. | Common Stock | Additional Paid-in Capital | Accumulated Other Comprehensive Loss, Net of Tax | Retained Earnings | Treasury Stock | Noncontrolling Interests
--- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance (in shares) at Dec. 31, 2021 |  |  | 75,855 |  |  |  |  |
Beginning balance at Dec. 31, 2021 | $ 1,080,267 | $ 1,042,844 | $ 76 | $ 948,423 | $ (99,582) | $ 324,966 | $ (131,039) | $ 37,423
Changes in stockholders' equity |  |  |  |  |  |  |  |
Net income | 82,026 | 81,045 |  |  |  | 81,045 |  | 981
Other comprehensive loss | (4,945) | (4,945) |  |  | (4,945) |  |  |
Share-based compensation | 5,189 | 5,189 |  | 5,189 |  |  |  |
Vesting of restricted common stock, including impact of DERs, net of shares withheld for employee taxes (Note 11) (in shares) |  |  | 434 |  |  |  |  |
Vesting of restricted common stock, including impact of DERs, net of shares withheld for employee taxes (Note 11) | (10,373) | (10,373) |  | (10,373) |  |  |  |
Purchases of common stock (Note 10) | (29,894) | (29,894) |  |  |  |  | (29,894) |
Dividends and dividend equivalents declared | (13,473) | (13,473) |  |  |  | (13,473) |  |
Dividends declared to noncontrolling interests | (101) |  |  |  |  |  |  | (101)
Ending balance (in shares) at Mar. 31, 2022 |  |  | 76,289 |  |  |  |  |
Ending balance at Mar. 31, 2022 | 1,108,696 | 1,070,393 | $ 76 | 943,239 | (104,527) | 392,538 | (160,933) | 38,303
Beginning balance (in shares) at Dec. 31, 2021 |  |  | 75,855 |  |  |  |  |
Beginning balance at Dec. 31, 2021 | 1,080,267 | 1,042,844 | $ 76 | 948,423 | (99,582) | 324,966 | (131,039) | 37,423
Changes in stockholders' equity |  |  |  |  |  |  |  |
Dividends and dividend equivalents declared | (53,051) |  |  |  |  |  |  |
Ending balance (in shares) at Dec. 31, 2022 |  |  | 76,322 |  |  |  |  |
Ending balance at Dec. 31, 2022 | 976,703 | 939,056 | $ 76 | 960,685 | (109,668) | 473,130 | (385,167) | 37,647
Changes in stockholders' equity |  |  |  |  |  |  |  |
Sale of equity to noncontrolling interests | 264 | 264 |  | 444 |  | (180) |  |
Net income | 93,654 | 93,275 |  |  |  | 93,275 |  | 379
Other comprehensive loss | (4,011) | (4,011) |  |  | (4,011) |  |  |
Share-based compensation | 7,119 | 7,119 |  | 7,119 |  |  |  |
Vesting of restricted common stock, including impact of DERs, net of shares withheld for employee taxes (Note 11) (in shares) |  |  | 447 |  |  |  |  |
Vesting of restricted common stock, including impact of DERs, net of shares withheld for employee taxes (Note 11) | (11,413) | (11,413) | $ 1 | (11,414) |  |  |  |
Purchases of common stock (Note 10) | (23,539) | (23,539) |  |  |  |  | (23,539) |
Dividends and dividend equivalents declared | (13,629) | (13,629) |  |  |  | (13,629) |  |
Ending balance (in shares) at Mar. 31, 2023 |  |  | 76,769 |  |  |  |  |
Ending balance at Mar. 31, 2023 | $ 1,025,148 | $ 987,122 | $ 77 | $ 956,834 | $ (113,679) | $ 552,596 | $ (408,706) | $ 38,026

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