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Segment Information (Tables)

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Operating Segments

The table below contains information utilized by management to evaluate its operating segments for the interim periods presented (in thousands).

	Three Months Ended September 30,								Nine Months Ended September 30,
	2018				2017				2018				2017
Net sales:
Golf Clubs	$	142,396			$	146,113			$	632,639			$	535,995
Golf Balls	44,661				39,071				165,465				136,062
Gear, Accessories and Other	75,597				58,420				264,052				185,022
	$	262,654			$	243,604			$	1,062,156			$	857,079
Income before income taxes:
Golf Clubs	$	13,587			$	10,420			$	130,925			$	83,818
Golf Balls	4,201				5,040				30,014				27,500
Gear, Accessories and Other	8,482				6,420				52,888				27,916
Reconciling items(1)	(15,195		)		(17,305		)		(44,621		)		(48,049		)
	$	11,075			$	4,575			$	169,206			$	91,185
Additions to long-lived assets:
Golf Clubs	$	941			$	1,316			$	7,130			$	7,928
Golf Balls	5,279				2,784				13,360				7,872
Gear, Accessories and Other	3,121				767				5,679				2,293
	$	9,341			$	4,867			$	26,169			$	18,093

(1) Reconciling items represent corporate general and administrative expenses and other income (expense) not included by management in determining segment profitability.

	September 30, 2018				December 31, 2017
Total Assets:
Golf Clubs	$	283,547			$	321,265
Golf Balls	70,025				57,120
Gear, Accessories and Other	247,038				236,515
Reconciling items(1)	382,091				376,257
	$	982,701			$	991,157
Goodwill:
Golf Clubs	$	26,473			$	26,904
Golf Balls	—				—
Gear, Accessories and Other	29,633				29,525
	$	56,106			$	56,429

(1) Total assets by reportable segment are comprised of net inventory, certain property, plant and equipment, intangible assets and goodwill. Reconciling items represent unallocated corporate assets not segregated between the three segments including cash and cash equivalents, net accounts receivable, and deferred tax assets.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

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- References

No definition available.

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