v3.26.1
Fair Value Measurements (Tables)
 12 Months Ended
Dec. 31, 2025
EBP 154  
EBP, Investment, Fair Value and NAV [Line Items]  
EBP, Investment, Fair Value and NAV
The following table sets forth, by level within the fair value hierarchy, the investment assets exclusive of those included in the Master Trust as of December 31, 2025:
 Level 1Level 2Level 3Total
Assets    
Mutual funds$448,512 $— $— $448,512 
Total investments at fair value$448,512 $— $— $448,512 
Investments measured at net asset value (A) (B)
145,043,187 
Total investments$145,491,699 

(A) Investments measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Statements of Net Assets Available for Benefits. Certain investments measured at net asset value per share (or its equivalent) are direct filing entities and, as such, investment strategy disclosures are not required.
(B) This includes the Target date retirement collective trust funds, Stable value collective trust and Collective trusts noted above.

The following table sets forth, by level within the fair value hierarchy, the investment assets exclusive of those included in the Master Trust as of December 31, 2024:
 Level 1Level 2Level 3Total
Assets    
Mutual funds$417,504 $— $— $417,504 
Total investments at fair value$417,504 $— $— $417,504 
Investments measured at net asset value (A) (B)
130,222,126 
Total investments$130,639,630 

(A) Investments measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Statements of Net Assets Available for Benefits. Certain investments measured at net asset value per share (or its equivalent) are direct filing entities and, as such, investment strategy disclosures are not required.
(B) This includes the Target date retirement collective trust funds, Stable value collective trust and Collective trusts noted above.

The following table sets forth, by level within the fair value hierarchy, the Plan's interest in the investment assets within the Master Trust as of December 31, 2025:
 Level 1Level 2Level 3Total
Assets    
Common stock$10,638,503 $— $— $10,638,503 
Mutual funds11,230,387 — — 11,230,387 
Brunswick ESOP Company Stock Fund (A)
7,567,265 — — 7,567,265 
Total investments at fair value$29,436,155 $— $— $29,436,155 
Investments measured at net asset value (B)
189,548 
Total investments$29,625,703 

(A) Substantially all the Fund's investments are in Brunswick Corporation's common stock.
(B) Investments measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Statements of Net Assets Available for Benefits. Certain investments measured at net asset value per share (or its equivalent) are direct filing entities and, as such, investment strategy disclosures are not required. This includes the Collective trusts noted above.
The following table sets forth, by level within the fair value hierarchy, the Plan's interest in the investment assets within the Master Trust as of December 31, 2024:
 Level 1Level 2Level 3Total
Assets    
Common stock$11,463,952 $— $— $11,463,952 
Mutual funds11,145,222 — — 11,145,222 
Brunswick ESOP Company Stock Fund (A)
6,471,937 — — 6,471,937 
Total investments at fair value$29,081,111 $— $— $29,081,111 
Investments measured at net asset value (B)
82,227 
Total investments$29,163,338 

(A) Substantially all the Fund's investments are in Brunswick Corporation's common stock.
(B) Investments measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Statements of Net Assets Available for Benefits. Certain investments measured at net asset value per share (or its equivalent) are direct filing entities and, as such, investment strategy disclosures are not required. This includes the Collective trusts noted above.
EBP 170  
EBP, Investment, Fair Value and NAV [Line Items]  
EBP, Investment, Fair Value and NAV
The following table sets forth, by level within the fair value hierarchy, the investment assets as of December 31, 2025:
 Level 1Level 2Level 3Total
Assets    
Mutual funds$2,172,325 $— $— $2,172,325 
Total investments at fair value$2,172,325 $— $— $2,172,325 
Investments measured at net asset value (A) (B)
1,719,923,353 
Total investments$1,722,095,678 

(A) Investments measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Statements of Net Assets Available for Benefits. Certain investments measured at net asset value per share (or its equivalent) are direct filing entities and, as such, investment strategy disclosures are not required.
(B) This includes the Target date retirement collective trust funds, Stable value collective trust and Collective trusts noted above.

The following table sets forth, by level within the fair value hierarchy, the investment assets as of December 31, 2024:
 Level 1Level 2Level 3Total
Assets    
Mutual funds$3,223,546 $— $— $3,223,546 
Total investments at fair value$3,223,546 $— $— $3,223,546 
Investments measured at net asset value (A) (B)
1,515,352,264 
Total investments$1,518,575,810 

(A) Investments measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Statements of Net Assets Available for Benefits. Certain investments measured at net asset value per share (or its equivalent) are direct filing entities and, as such, investment strategy disclosures are not required.
(B) This includes the Target date retirement collective trust funds, Stable value collective trust and Collective trusts noted above.

The following table sets forth, by level within the fair value hierarchy, the Plan's interest in the investment assets within the Master Trust as of December 31, 2025:
 Level 1Level 2Level 3Total
Assets    
Common stock$120,393,665 $— $— $120,393,665 
Mutual funds127,091,890 — — 127,091,890 
Brunswick ESOP Company Stock Fund (A)
32,378,124 — — 32,378,124 
Total investments at fair value $279,863,679 $— $— $279,863,679 
Investments measured at net asset value (B)
2,145,071 
Total investments$282,008,750 

(A) Substantially all the Fund's investments are in Brunswick Corporation's common stock.
(B) Investments measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Statements of Net Assets Available for Benefits. Certain investments measured at net asset value per share (or its equivalent) are direct filing entities and, as such, investment strategy disclosures are not required. This includes the Collective trusts noted above.
The following table sets forth, by level within the fair value hierarchy, the Plan's interest in the investment assets within the Master Trust as of December 31, 2024:
 Level 1Level 2Level 3Total
Assets    
Common stock$124,314,999 $— $— $124,314,999 
Mutual funds120,858,693 — — 120,858,693 
Brunswick ESOP Company Stock Fund (A)
27,325,210 — — 27,325,210 
Total investments at fair value$272,498,902 $— $— $272,498,902 
Investments measured at net asset value (B)
891,676 
Total investments (C)
$273,390,578 

(A) Substantially all the Fund's investments are in Brunswick Corporation's common stock.
(B) Investments measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Statements of Net Assets Available for Benefits. Certain investments measured at net asset value per share (or its equivalent) are direct filing entities and, as such, investment strategy disclosures are not required. This includes the Collective trusts noted above.
(C) As of December 31, 2024, there was $1,227,294 payable from the Master Trust to the Plan.