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Net Income per Common Share
 12 Months Ended
Dec. 31, 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.:
 Year ended December 31,
(in thousands, except share and per share amounts)202520242023
Net income attributable to Acushnet Holdings Corp.$188,545 $214,298 $198,429 
Weighted average number of common shares:
Basic60,299,145 63,345,806 67,063,933 
RSUs171,866 224,058 311,992 
PSUs97,041 78,374 141,180 
Diluted60,568,052 63,648,238 67,517,105 
Net income per common share attributable to Acushnet Holdings Corp.:
Basic$3.13 $3.38 $2.96 
Diluted$3.11 $3.37 $2.94 
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 years ended December 31, 2025, 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 each of 2025, 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 years ended December 31, 2025, 2024 and 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:
 Year ended December 31,
 202520242023
RSUs122,994 161,217 66,590