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Net Income per Common Share (Tables)

12 Months Ended

Dec. 31, 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.:

			Year ended December 31,
(in thousands, except share and per share amounts)			2025						2024						2023
Net income attributable to Acushnet Holdings Corp.			$	188,545					$	214,298					$	198,429
Weighted average number of common shares:
Basic			60,299,145						63,345,806						67,063,933
RSUs			171,866						224,058						311,992
PSUs			97,041						78,374						141,180
Diluted			60,568,052						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

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:

			Year ended December 31,
			2025						2024						2023
RSUs			122,994						161,217						66,590

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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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