v3.26.1
Net Income per Common Share (Tables)
 6 Months Ended
Jun. 30, 2026
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.:
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 
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:
Three months endedSix months ended
June 30,June 30,
2026202520262025
RSUs159,296 234,260 163,880 241,534