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Net Income per Common Share | 3 Months Ended
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Mar. 31, 2023
Earnings Per Share [Abstract] |
Net Income per Common Share | Net Income per Common Share The following is a computation of basic and diluted net income per common share attributable to Acushnet Holdings Corp.:
|  |  |  | Three months ended
|  |  |  | March 31,
(in thousands, except share and per share amounts) |  |  |  |  |  | 2023 |  | 2022
Net income attributable to Acushnet Holdings Corp. |  |  |  |  |  | $ | 93,275 |  |  | $ | 81,045 |
Weighted average number of common shares: |  |  |  |  |  |  |  |
Basic |  |  |  |  |  | 68,213,068 |  |  | 73,513,109 |
RSUs |  |  |  |  |  | 340,101 |  |  | 325,550 |
PSUs |  |  |  |  |  | 93,043 |  |  | 84,069 |
Diluted |  |  |  |  |  | 68,646,212 |  |  | 73,922,728 |
Net income per common share attributable to Acushnet Holdings Corp.: |  |  |  |  |  |  |  |
Basic |  |  |  |  |  | $ | 1.37 |  |  | $ | 1.10 |
Diluted |  |  |  |  |  | $ | 1.36 |  |  | $ | 1.10 |
Net income per common share attributable to Acushnet Holdings Corp. was calculated using the treasury stock method. The Company’s potential dilutive securities for the three months ended March 31, 2023 and 2022 include RSUs and PSUs. PSUs vest based upon achievement of performance targets and are excluded from the diluted shares outstanding unless the performance targets have been met as of the end of the applicable reporting period regardless of whether such performance targets are probable of achievement. During both the first quarter of 2023 and 2022, the minimum performance target was achieved relating to certain PSUs and as a result, these PSUs have been included in diluted shares outstanding for the three months ended March 31, 2023 and 2022. The following securities have been excluded from the calculation of diluted weighted-average common shares outstanding as their impact was determined to be anti-dilutive:
|  |  |  | Three months ended
|  |  |  | March 31,
|  |  |  |  |  | 2023 |  | 2022
RSUs |  |  |  |  |  | 259,496 |  |  | 66,405 |

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