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Net Income per Common Share (Tables) | 9 Months Ended
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Sep. 30, 2024
Earnings Per Share [Abstract] |
Schedule of Computation of Basic and Diluted 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 |  | Nine months ended
|  | September 30, |  | September 30,
(in thousands, except share and per share amounts) |  | 2024 |  | 2023 |  | 2024 |  | 2023
Net income attributable to Acushnet Holdings Corp. |  | $ | 56,224 |  |  | $ | 57,307 |  |  | $ | 215,414 |  |  | $ | 225,237 |
Weighted average number of common shares: |  |  |  |  |  |  |  |
Basic |  | 62,894,940 |  |  | 66,898,142 |  |  | 63,813,805 |  |  | 67,812,790 |
RSUs |  | 200,837 |  |  | 328,411 |  |  | 214,899 |  |  | 290,274 |
PSUs |  | 75,959 |  |  | 116,707 |  |  | 41,796 |  |  | 104,958 |
Diluted |  | 63,171,736 |  |  | 67,343,260 |  |  | 64,070,500 |  |  | 68,208,022 |
Net income per common share attributable to Acushnet Holdings Corp.: |  |  |  |  |  |  |  |
Basic |  | $ | 0.89 |  |  | $ | 0.86 |  |  | $ | 3.38 |  |  | $ | 3.32 |
Diluted |  | $ | 0.89 |  |  | $ | 0.85 |  |  | $ | 3.36 |  |  | $ | 3.30 |
Schedule of Securities Excluded From the Calculation of Diluted Weighted Average Common Shares | 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 |  | Nine months ended
|  | September 30, |  | September 30,
|  | 2024 |  | 2023 |  | 2024 |  | 2023
RSUs |  | 201,512 |  |  | — |  |  | 212,224 |  |  | 86,499 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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