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Other Business Developments
 12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Other Business Developments Other Business Developments
Supply Chain Optimization
During January 2025, Lionscore permanently ceased manufacturing at its Fujian Fuh Deh Leh (“FDL”) factory in Fuzhou, China and all footwear production volume was shifted to a third-party facility located in Long An Province, Vietnam (the “Long An Factory”), which is operated by an affiliate of Myre Overseas Corp. (“Myre”), the Company's Lionscore joint venture partner. As a result, the Company is no longer the primary beneficiary of Lionscore and has deconsolidated the accounts of Lionscore effective as of January 31, 2025. As such, the consolidated statement of operations for the year ended December 31, 2025 included one month of activity related to Lionscore prior to the deconsolidation. As of December 31, 2025, the assets and liabilities of Lionscore were no longer included within the Company's consolidated balance sheet. In addition, any retained equity interest or investment in the former subsidiary is measured at fair value as of the date of deconsolidation. The fair value of the Company's equity interest in Lionscore as of the date of deconsolidation, determined by the appraised value of Lionscore's operating assets, was $14.1 million. In connection with the deconsolidation of Lionscore, the Company recorded a non-cash gain on deconsolidation of $20.9 million during the year ended December 31, 2025, which was included within other (income) expense, net on the consolidated statement of operations. Subsequent to the deconsolidation, the Company accounted for its equity ownership interest in Lionscore under the equity method of accounting. See Note 24 for additional information regarding restructuring activities impacting the VIE.
For the year ended December 31, 2025, the Company recorded a $1.1 million loss related to the Lionscore equity-method investment, which was included within other (income) expense, net on the consolidated statement of operations. The carrying value of the Company's investment in Lionscore was $13.0 million as of December 31, 2025, which was included within other assets on the consolidated balance sheet.
On January 6, 2026, Acushnet Cayman Limited, a wholly owned subsidiary of the Company (“Acushnet Cayman”) entered into a Subscription and Shareholders’ Agreement (the “JV Agreement”) with Myre and ACL FootJoy Pte. Ltd. (“ACL
FootJoy”), pursuant to which Acushnet Cayman and Myre formed a joint venture and subscribed for shares in the capital of ACL FootJoy. The primary purpose of ACL FootJoy, in which the Company has a 40% interest, with the remaining 60% owned by Myre, is to source raw materials for, and contract for the manufacture and production of, footwear in Vietnam, under trademarks and brand names owned by Acushnet Company at one or more factories owned and/or controlled by Myre and/or its affiliates (the “Footwear Factories”), including the Long An Factory. Pursuant to the JV Agreement, the Company has the sole and exclusive right to purchase and distribute, and to arrange for the worldwide sale and distribution of, all products manufactured or produced at the Footwear Factories.
PG Golf
On April 1, 2022, the Company acquired the outstanding equity interest in PG Golf LLC for $5.0 million, including cash consideration of $3.6 million and contingent consideration valued at $1.4 million at the time of acquisition. As of December 31, 2024, contingent consideration of $1.7 million was included in accrued expenses and other liabilities on the consolidated balance sheet and was paid in April 2025.