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Net Income per Common Share
 9 Months Ended
Sep. 30, 2025
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)2025202420252024
Net income attributable to Acushnet Holdings Corp.$48,511 $56,224 $223,446 $215,414 
Weighted average number of common shares:
Basic59,877,065 62,894,940 60,447,664 63,813,805 
RSUs186,274 200,837 154,225 214,899 
PSUs96,195 75,959 52,048 41,796 
Diluted60,159,534 63,171,736 60,653,937 64,070,500 
Net income per common share attributable to Acushnet Holdings Corp.:
Basic$0.81 $0.89 $3.70 $3.38 
Diluted$0.81 $0.89 $3.68 $3.36 
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, 2025 and 2024 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 2025 and 2024, 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, 2025 and 2024.
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,
 2025202420252024
RSUs— 201,512 161,023 212,224