Net Income per Common Share (Tables)

9 Months Ended

Sep. 30, 2021

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 ended				Nine months ended
	September 30,				September 30,
(in thousands, except share and per share amounts)	2021		2020		2021		2020
Net income attributable to Acushnet Holdings Corp.	$	39,264	$	63,216	$	205,307	$	74,406
Weighted average number of common shares:
Basic	74,533,652		74,448,733		74,656,837		74,498,841
Diluted	75,301,431		75,082,805		75,292,647		75,017,229
Net income per common share attributable to Acushnet Holdings Corp.:
Basic	$	0.53	$	0.85	$	2.75	$	1.00
Diluted	$	0.52	$	0.84	$	2.73	$	0.99

Schedule of Securities Excluded From the Calculation of Diluted Weighted Average Common Shares

For the three and nine months ended September 30, 2021 and 2020, 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 ended		Nine months ended
	September 30,		September 30,
	2021	2020	2021	2020
RSUs	—	—	97,161	—