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Net Income per Common Share (Tables)

9 Months Ended

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

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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

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