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Net Income per Common Share (Tables)

9 Months Ended

Sep. 30, 2025

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)						2025						2024						2025						2024
Net income attributable to Acushnet Holdings Corp.						$	48,511					$	56,224					$	223,446					$	215,414
Weighted average number of common shares:
Basic						59,877,065						62,894,940						60,447,664						63,813,805
RSUs						186,274						200,837						154,225						214,899
PSUs						96,195						75,959						52,048						41,796
Diluted						60,159,534						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

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,
						2025						2024						2025						2024
RSUs						—						201,512						161,023						212,224

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- References

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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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