v3.26.1
Net Income per Common Share
 6 Months Ended
Jun. 30, 2026
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.:
Three months endedSix months ended
June 30,June 30,
(in thousands, except share and per share amounts)2026202520262025
Net income attributable to Acushnet Holdings Corp.$124,832 $75,563 $206,248 $174,935 
Weighted average number of common shares:
Basic59,752,024 60,156,224 59,798,591 60,737,693 
RSUs120,027 117,236 141,728 138,201 
PSUs57,262 59,949 28,631 29,975 
Diluted59,929,313 60,333,409 59,968,950 60,905,869 
Net income per common share attributable to Acushnet Holdings Corp.:
Basic$2.09 $1.26 $3.45 $2.88 
Diluted$2.08 $1.25 $3.44 $2.87 
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 three and six months ended June 30, 2026 and 2025 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 2026 and 2025, 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 three and six months ended June 30, 2026 and 2025.
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:
Three months endedSix months ended
June 30,June 30,
2026202520262025
RSUs159,296 234,260 163,880 241,534