Net Income per Common Share (Tables)

6 Months Ended

Jun. 30, 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				Six months ended
	June 30,				June 30,
(in thousands, except share and per share amounts)	2023		2022		2023		2022
Net income attributable to Acushnet Holdings Corp.	$	74,655	$	66,454	$	167,930	$	147,499
Weighted average number of common shares:
Basic	68,341,608		72,904,858		68,277,693		73,207,303
RSUs	202,311		293,081		271,206		309,316
PSUs	105,125		193,941		99,084		139,005
Diluted	68,649,044		73,391,880		68,647,983		73,655,624
Net income per common share attributable to Acushnet Holdings Corp.:
Basic	$	1.09	$	0.91	$	2.46	$	2.01
Diluted	$	1.09	$	0.91	$	2.45	$	2.00

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		Six months ended
	June 30,		June 30,
	2023	2022	2023	2022
RSUs	—	311,530	129,748	188,968