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Net Income per Common Share
 9 Months Ended
Sep. 30, 2024
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 endedNine months ended
 September 30,September 30,
(in thousands, except share and per share amounts)2024202320242023
Net income attributable to Acushnet Holdings Corp.$56,224 $57,307 $215,414 $225,237 
Weighted average number of common shares:
Basic62,894,940 66,898,142 63,813,805 67,812,790 
RSUs200,837 328,411 214,899 290,274 
PSUs75,959 116,707 41,796 104,958 
Diluted63,171,736 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 
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 and nine months ended September 30, 2024 and 2023 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 2024 and 2023, 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 and nine months ended September 30, 2024 and September 30, 2023.

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 endedNine months ended
 September 30,September 30,
 2024202320242023
RSUs201,512 — 212,224 86,499