Net Income per Common Share (Tables)

3 Months Ended

Mar. 31, 2023

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
	March 31,
(in thousands, except share and per share amounts)	2023		2022
Net income attributable to Acushnet Holdings Corp.	$	93,275	$	81,045
Weighted average number of common shares:
Basic	68,213,068		73,513,109
RSUs	340,101		325,550
PSUs	93,043		84,069
Diluted	68,646,212		73,922,728
Net income per common share attributable to Acushnet Holdings Corp.:
Basic	$	1.37	$	1.10
Diluted	$	1.36	$	1.10

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 ended
	March 31,
	2023	2022
RSUs	259,496	66,405