ACUSHNET HOLDINGS CORP., 10-K filed on 2/27/2026
Annual Report
v3.25.4
Cover - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2025
Feb. 20, 2026
Jun. 30, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 001-37935    
Entity Registrant Name Acushnet Holdings Corp.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 45-2644353    
Entity Address, Address Line One 333 Bridge Street    
Entity Address, City or Town Fairhaven,    
Entity Address, State or Province MA    
Entity Address, Postal Zip Code 02719    
City Area Code 800    
Local Phone Number 225-8500    
Title of 12(b) Security Common Stock, par value $0.001 per share    
Trading Symbol GOLF    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 2.0
Entity Common Stock, Shares Outstanding   58,560,358  
Documents Incorporated by Reference
Portions of the definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A relating to the Registrant’s Annual General Meeting of Shareholders, to be held on June 8, 2026, will be incorporated by reference in this Form 10-K in response to Items 10, 11, 12, 13 and 14 of Part III. The definitive proxy statement will be filed with the Securities and Exchange Commission not later than 120 days after the registrant’s fiscal year ended December 31, 2025.
   
Entity Central Index Key 0001672013    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Boston, Massachusetts
v3.25.4
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Current assets    
Cash, cash equivalents and restricted cash ($0 and $10,647 attributable to a variable interest entity ("VIE")) $ 50,088 $ 53,059
Accounts receivable, net 217,480 218,368
Inventories ($0 and $3,667 attributable to a VIE) 608,571 575,964
Prepaid and other assets 149,232 126,482
Total current assets 1,025,371 973,873
Property, plant and equipment, net ($0 and $8,135 attributable to a VIE) 356,575 325,747
Goodwill ($0 and $32,312 attributable to a VIE) 224,258 220,136
Intangible assets, net 511,430 523,131
Deferred income taxes 21,081 34,306
Other assets ($0 and $1,884 attributable to a VIE) 203,984 103,013
Total assets 2,342,699 2,180,206
Current liabilities    
Short-term debt 16,005 10,160
Current portion of long-term debt 661 722
Accounts payable ($0 and $2,400 attributable to a VIE) 156,984 150,322
Accrued taxes 34,219 36,009
Accrued compensation and benefits ($0 and $643 attributable to a VIE) 100,975 95,064
Accrued expenses and other liabilities ($0 and $13,893 attributable to a VIE) 121,310 180,430
Total current liabilities 430,154 472,707
Long-term debt 926,244 753,081
Deferred income taxes 7,604 8,107
Accrued pension and other postretirement benefits 68,756 74,410
Other noncurrent liabilities 124,605 74,737
Total liabilities 1,557,363 1,383,042
Commitments and contingencies (Note 23)
Redeemable noncontrolling interests 1,770 4,028
Shareholders' equity    
Common stock, $0.001 par value, 500,000,000 shares authorized; 58,371,822 and 61,214,541 shares issued 58 61
Additional paid-in capital 763,828 787,725
Accumulated other comprehensive loss, net of tax (122,281) (140,315)
Retained earnings 141,961 180,276
Treasury stock, at cost; (including 935,907 of accrued share repurchases as of December 31, 2024) (Note 16) 0 (62,500)
Total equity attributable to Acushnet Holdings Corp. 783,566 765,247
Noncontrolling interests 0 27,889
Total shareholders' equity 783,566 793,136
Total liabilities, redeemable noncontrolling interests and shareholders' equity $ 2,342,699 $ 2,180,206
v3.25.4
CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Cash, cash equivalents and restricted cash $ 50,088 $ 53,059
Inventories 608,571 575,964
Property, plant and equipment, net 356,575 325,747
Goodwill 224,258 220,136
Other assets 203,984 103,013
Accounts payable 156,984 150,322
Accrued compensation and benefits 100,975 95,064
Accrued expenses and other liabilities $ 121,310 $ 180,430
Common stock, par value (in dollars per share) $ 0.001 $ 0.001
Common stock, shares authorized (in shares) 500,000,000 500,000,000
Common stock, shares issued (in shares) 58,371,822 61,214,541
Accrued share repurchase (in shares)   935,907
VIE    
Cash, cash equivalents and restricted cash $ 0 $ 10,647
Inventories 0 3,667
Property, plant and equipment, net 0 8,135
Goodwill 0 32,312
Other assets 0 1,884
Accounts payable 0 2,400
Accrued compensation and benefits 0 643
Accrued expenses and other liabilities $ 0 $ 13,893
v3.25.4
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement [Abstract]      
Net sales $ 2,558,730 $ 2,457,091 $ 2,381,995
Cost of goods sold 1,337,476 1,269,364 1,261,958
Gross profit 1,221,254 1,187,727 1,120,037
Operating expenses:      
Selling, general and administrative 833,419 801,600 755,671
Research and development 76,506 67,841 64,839
Intangible amortization 11,901 14,024 14,222
Income from operations 299,428 304,262 285,305
Interest expense, net (Note 19) 58,288 52,637 41,288
Loss on debt extinguishment (Note 11) 16,970 0 0
Other (income) expense, net (Note 19) (15,356) 1,958 2,417
Income before income taxes 239,526 249,667 241,600
Income tax expense 52,366 47,825 42,993
Net income 187,160 201,842 198,607
Less: Net loss (income) attributable to noncontrolling interests 1,385 12,456 (178)
Net income attributable to Acushnet Holdings Corp. $ 188,545 $ 214,298 $ 198,429
Net income per common share attributable to Acushnet Holdings Corp.:      
Basic (in dollars per share) $ 3.13 $ 3.38 $ 2.96
Diluted (in dollars per share) $ 3.11 $ 3.37 $ 2.94
Weighted average number of common shares:      
Basic (in shares) 60,299,145 63,345,806 67,063,933
Diluted (in shares) 60,568,052 63,648,238 67,517,105
v3.25.4
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 187,160 $ 201,842 $ 198,607
Other comprehensive income (loss):      
Foreign currency translation adjustments 21,603 (28,389) 2,916
Cash flow derivative instruments      
Unrealized holding (losses) gains arising during period (3,835) 12,693 5,871
Reclassification adjustments included in net income (2,467) (12,286) (7,672)
Tax benefit 2,013 211 359
Cash flow derivative instruments, net (4,289) 618 (1,442)
Pension and other postretirement benefits      
Pension and other postretirement benefits adjustments 1,673 (10,960) 5,629
Tax (expense) benefit (332) 2,455 (1,306)
Pension and other postretirement benefits adjustments, net 1,341 (8,505) 4,323
Total other comprehensive income (loss) 18,655 (36,276) 5,797
Comprehensive income 205,815 165,566 204,404
Less: Comprehensive loss (income) attributable to noncontrolling interests 764 12,766 (656)
Comprehensive income attributable to Acushnet Holdings Corp. $ 206,579 $ 178,332 $ 203,748
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities      
Net income $ 187,160 $ 201,842 $ 198,607
Adjustments to reconcile net income to cash flows provided by operating activities      
Depreciation and amortization 55,292 55,888 51,356
Unrealized foreign exchange (gain) loss (2,823) (2,856) 1,507
Amortization of debt issuance costs 1,757 1,754 927
Share-based compensation 28,580 30,792 29,709
Loss on disposals of property, plant and equipment 725 902 99
Gain on deconsolidation of VIE (Note 8) (20,887) 0 0
Loss from equity method investment (Note 8) 1,113 0 0
Loss on debt extinguishment (Note 11) 16,970 0 0
Deferred income taxes 13,941 915 15,413
Changes in operating assets and liabilities      
Accounts receivable 11,962 (26,799) 13,785
Inventories (20,393) 21,659 58,897
Accounts payable (1,672) 1,875 (12,105)
Accrued taxes (5,086) (8,222) 6,221
Other assets and liabilities (72,269) (32,642) 7,411
Cash flows provided by operating activities 194,370 245,108 371,827
Cash flows from investing activities      
Additions to property, plant and equipment (74,342) (74,624) (75,364)
Additions to intangible assets (Note 9) 0 0 (25,235)
Other, net 0 0 (887)
Cash flows used in investing activities (74,342) (74,624) (101,486)
Cash flows from financing activities      
Proceeds from credit facilities (Note 11) 1,780,933 1,243,120 1,527,896
Repayments of credit facilities (Note 11) (1,752,274) (1,178,799) (1,739,308)
Proceeds from senior unsecured notes (Note 11) 500,000 0 350,000
Repayments of senior unsecured notes (Note 11) (350,000) 0 0
Payment of redemption premium (Note 11) (12,908) 0 0
Payment of debt issuance costs (9,592) 0 (6,328)
Purchases of common stock (211,524) (172,799) (334,088)
Dividends paid on common stock (56,156) (54,291) (52,480)
Payment of employee restricted stock tax withholdings (11,560) (16,914) (11,495)
Other, net (1,742) 0 1,078
Cash flows used in financing activities (124,823) (179,683) (264,725)
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash 1,824 (3,177) 915
Net (decrease) increase in cash, cash equivalents and restricted cash (2,971) (12,376) 6,531
Cash, cash equivalents and restricted cash, beginning of year 53,059 65,435 58,904
Cash, cash equivalents and restricted cash, end of year $ 50,088 $ 53,059 $ 65,435
v3.25.4
CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($)
$ in Thousands
Total
Total Shareholders' Equity Attributable to Acushnet Holdings Corp.
Common Stock
Additional Paid-in Capital
Accumulated Other Comprehensive Loss, net of tax
Retained Earnings
Treasury Stock
Noncontrolling Interests
Beginning balance (in shares) at Dec. 31, 2022     76,322,000          
Beginning balance at Dec. 31, 2022 $ 976,703 $ 939,056 $ 76 $ 960,685 $ (109,668) $ 473,130 $ (385,167) $ 37,647
Changes in stockholders' equity                
Sale of equity to redeemable noncontrolling interest 264 264   444   (180)    
Net income (loss) 199,642 198,429       198,429   1,213
Other comprehensive (loss) income 5,311 5,319     5,319     (8)
Share-based compensation 29,044 29,044   29,044        
Vesting of restricted common stock, including impact of dividend equivalents rights ("DERs"), net of shares withheld for employee taxes (Note 17) (in shares)     485,000          
Vesting of restricted common stock, including impact of dividend equivalents rights ("DERs"), net of shares withheld for employee taxes (Note 17) (11,394) (11,394)   (11,394)        
Purchases of common stock (Note 16) (240,948) (240,948)         $ (240,948)  
Treasury share retirement (in shares)     (13,378,000)       (13,377,991)  
Treasury share retirement (Note 16) 0   $ (13) (170,164)   (455,938) $ 626,115  
Dividends and dividend equivalents declared (53,335) (53,335)       (53,335)    
Redemption value adjustment (Note 2) (2,200) (2,200)       (2,200)    
Ending balance (in shares) at Dec. 31, 2023     63,429,000          
Ending balance at Dec. 31, 2023 903,087 864,235 $ 63 808,615 (104,349) 159,906 0 38,852
Changes in stockholders' equity                
Net income (loss) 203,328 214,298       214,298   (10,970)
Other comprehensive (loss) income (35,959) (35,966)     (35,966)     7
Share-based compensation 30,336 30,336   30,336        
Vesting of restricted common stock, including impact of dividend equivalents rights ("DERs"), net of shares withheld for employee taxes (Note 17) (in shares)     444,000          
Vesting of restricted common stock, including impact of dividend equivalents rights ("DERs"), net of shares withheld for employee taxes (Note 17) (16,664) (16,664)   (16,664)        
Purchases of common stock (Note 16) (173,859) (173,859)         (173,859)  
Share repurchase liability (Note 16) (62,500) (62,500)         $ (62,500)  
Treasury share retirement (in shares)     (2,658,000)       (2,658,180)  
Treasury share retirement (Note 16) 0   $ (2) (34,220)   (139,637) $ 173,859  
Dividends and dividend equivalents declared (55,291) (55,291)       (55,291)    
Contingent consideration (Note 8) (342) (342)   (342)        
Redemption value adjustment (Note 2) $ 1,000 1,000       1,000    
Ending balance (in shares) at Dec. 31, 2024 61,214,541   61,215,000          
Ending balance at Dec. 31, 2024 $ 793,136 765,247 $ 61 787,725 (140,315) 180,276 (62,500) 27,889
Changes in stockholders' equity                
Net income (loss) 188,357 188,545       188,545   (188)
Other comprehensive (loss) income 18,034 18,034     18,034     0
Share-based compensation 28,580 28,580   28,580        
Vesting of restricted common stock, including impact of dividend equivalents rights ("DERs"), net of shares withheld for employee taxes (Note 17) (in shares)     291,000          
Vesting of restricted common stock, including impact of dividend equivalents rights ("DERs"), net of shares withheld for employee taxes (Note 17) (11,472) (11,472)   (11,472)        
Purchases of common stock (Note 16) (212,194) (212,194)         (212,194)  
Share repurchase liability (Note 16) 62,500 62,500         $ 62,500  
Treasury share retirement (in shares)     (3,134,000)       (3,133,650)  
Treasury share retirement (Note 16) 0   $ (3) (41,005)   (171,186) $ 212,194  
Dividends and dividend equivalents declared (57,374) (57,374)       (57,374)    
Redemption value adjustment (Note 2) 1,700 1,700       1,700    
Deconsolidation of VIE (Note 8) $ (27,701)             (27,701)
Ending balance (in shares) at Dec. 31, 2025 58,371,822   58,372,000          
Ending balance at Dec. 31, 2025 $ 783,566 $ 783,566 $ 58 $ 763,828 $ (122,281) $ 141,961 $ 0 $ 0
v3.25.4
Description of Business
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Business Description of Business
Acushnet Holdings Corp. (the “Company”), headquartered in Fairhaven, Massachusetts, is the global leader in the design, development, manufacture and distribution of performance-driven golf products. The Company has established positions across all major golf equipment and golf wear categories under its globally recognized brands of Titleist, FootJoy, Scotty Cameron and Vokey Design. Acushnet products are sold primarily to on-course golf pro shops and select off-course golf specialty stores, sporting goods stores and other qualified retailers. The Company sells products primarily in the United States, Europe (primarily the United Kingdom, Germany, France, Sweden and Switzerland), Asia (primarily Japan, Korea, China and Singapore), Canada and Australia. Acushnet manufactures and/or sources its products principally in the United States, Thailand, Vietnam, Taiwan, China, Japan and the United Kingdom.
Acushnet Holdings Corp. was incorporated in Delaware on May 9, 2011 as Alexandria Holdings Corp., an entity owned by Misto Holdings Corp (“Misto”), formerly known as Fila Holdings Corp. and previously as Fila Korea Co., Ltd., (“Fila”), a leading sport and leisure apparel and footwear company which is a public company listed on the Korea Exchange, and a consortium of investors (the “Financial Investors”). Acushnet Holdings Corp. acquired Acushnet Company, its primary operating subsidiary, from Beam Suntory, Inc. (at the time known as Fortune Brands, Inc.) on July 29, 2011. On November 2, 2016, the Company completed an initial public offering at a public offering price of $17.00 per share. Following the pricing of the initial public offering, Magnus Holdings Co., Ltd. (“Magnus”), a wholly-owned subsidiary of Misto, purchased from the Financial Investors shares of the Company’s common stock, resulting in Magnus holding a controlling ownership interest in the Company’s outstanding common stock.
v3.25.4
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies Summary of Significant Accounting Policies
Basis of Presentation
The accompanying consolidated financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). These consolidated financial statements include the accounts of the Company and Acushnet Company, including Acushnet Company's wholly-owned subsidiaries and less than wholly-owned subsidiaries, which include variable interest entities (“VIE”) in which Acushnet Company is the primary beneficiary. In addition, investments in entities over which the Company has significant influence but not control are accounted for using the equity method of accounting. The Company conducts substantially all its business through Acushnet Company and its subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates
The preparation of the Company’s consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and judgments that affect reported amounts of assets and liabilities and related disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Variable Interest Entities
VIEs are entities that, by design, either (i) lack sufficient equity to permit the entity to finance its activities independently, or (ii) have equity holders that do not have the power to direct the activities of the entity that most significantly impact its economic performance, the obligation to absorb the entity’s expected losses, or the right to receive the entity’s expected residual returns. The Company consolidates a VIE when it is the primary beneficiary, which is the party that has both (i) the power to direct the activities that most significantly impact the VIE’s economic performance and (ii) through its interests in the VIE, the obligation to absorb expected losses or the right to receive expected benefits from the VIE that could potentially be significant to the VIE. The Company presents separately on its consolidated balance sheets, to the extent material, the assets of consolidated VIEs that can only be used to settle specific obligations of the consolidated VIEs and the liabilities of consolidated VIEs for which creditors do not have recourse to its general credit.
Prior to January 31, 2025, the Company consolidated the accounts of Acushnet Lionscore Limited (“Lionscore”), a VIE which is 40% owned by the Company. The sole purpose of Lionscore was to manufacture the Company’s footwear and as such, the Company was deemed to be the primary beneficiary. The general creditors of Lionscore did not have recourse to the Company. Certain directors of Lionscore had guaranteed the credit lines of Lionscore, for which there were no outstanding borrowings as of December 31, 2024. In addition, pursuant to the terms of the governing documents of Lionscore, the Company
was not required to provide financial support to Lionscore. See Note 8 for additional information regarding other business developments impacting Lionscore.
Equity Method Investments
The Company uses the equity method of accounting for equity investments if the investment enables the Company to exercise significant influence, but not control, over operating and financial policies of the investee. The Company’s proportionate share of the net income or loss of these investees is included in consolidated net income (loss). The Company evaluates equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment might not be recoverable. An impairment that is other-than-temporary is recognized in the period identified. See Note 8 for additional information regarding other business developments impacting equity method investments.
Noncontrolling Interests and Redeemable Noncontrolling Interests
The ownership interests held by owners other than the Company in less than wholly-owned subsidiaries are classified as noncontrolling interests. The financial results and position of noncontrolling interests are included in the Company’s consolidated financial statements. The value attributable to the noncontrolling interests is presented on the consolidated balance sheets, separately from the equity attributable to the Company. Net income (loss) and comprehensive income (loss) attributable to noncontrolling interests are presented separately on the consolidated statements of operations and consolidated statements of comprehensive income, respectively.
Redeemable noncontrolling interests are those noncontrolling interests which are or may become redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon occurrence of an event. The Company initially records the redeemable noncontrolling interest at its acquisition date fair value. The carrying amount of the redeemable noncontrolling interest is subsequently adjusted to the greater amount of either the initial carrying amount, increased or decreased for the redeemable noncontrolling interest's share of comprehensive income (loss) or the redemption value, assuming the noncontrolling interest is redeemable at the balance sheet date. This adjustment is recognized through retained earnings and is not reflected in net income (loss) or comprehensive income (loss). During the years ended December 31, 2025 and December 31, 2024, the Company recorded a $1.7 million and $1.0 million redemption value adjustment to decrease the carrying amount of redeemable noncontrolling interests, respectively. During the year ended December 31, 2023, the Company recorded a $2.2 million redemption value adjustment to increase the carrying value of redeemable noncontrolling interests. The value attributable to redeemable noncontrolling interests and any related loans to minority shareholders, which are recorded as a reduction to redeemable noncontrolling interests, are presented in the consolidated balance sheets as temporary equity between liabilities and shareholders’ equity. The amount of the loan to minority shareholders was $4.4 million as of December 31, 2025, 2024 and 2023.
See Note 8 for additional information regarding other business developments impacting noncontrolling interests.
Cash, Cash Equivalents and Restricted Cash
Cash held in Company checking accounts is included in cash. Cash equivalents consist of short-term highly liquid investments with original maturities of three months or less which are readily convertible into cash. The Company classifies as restricted certain cash that is not available for use in its operations. As of December 31, 2025 and 2024, the amount of restricted cash included in cash, cash equivalents and restricted cash on the consolidated balance sheets was $1.4 million and $1.6 million, respectively. Book overdrafts not subject to offset with other accounts with the same financial institution are classified as accounts payable. As of December 31, 2025 and 2024, book overdrafts in the amount of $2.8 million and $3.8 million, respectively, were included in accounts payable on the consolidated balance sheets.
Concentration of Credit Risk
Financial instruments that potentially expose the Company to concentration of credit risk are cash and cash equivalents and accounts receivable. Substantially all of the Company's cash deposits are maintained at large, creditworthy financial institutions. The Company's deposits, at times, may exceed federally insured limits, due largely to deposits held by the Company’s subsidiaries outside the United States. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As part of its ongoing procedures, the Company monitors its concentration of deposits with various financial institutions in order to avoid any undue exposure. As of December 31, 2025 and 2024, the Company had unrestricted cash and cash equivalents of $46.5 million and $48.9 million, respectively, in banks located outside the United States. The risk with respect to the Company's accounts receivable is managed by the Company through its policy of monitoring the creditworthiness of its customers to which it grants credit terms in the normal course of business. See Note 5 for additional information.
Inventories
Inventories are recorded at the lower of cost and net realizable value, which includes an allowance for obsolete or slow moving inventory. Approximate cost of inventory is determined on the first-in, first-out basis. The cost of inventory includes all costs to make products salable including materials, labor, manufacturing overhead, inbound freight, purchasing and receiving, and inspection costs. In addition, all depreciation expense associated with assets used to manufacture products and make them salable is included in inventory costs. The Company's allowance for obsolete or slow moving inventory contains estimates regarding uncertainties. Such estimates are updated each reporting period and require the Company to make assumptions and to apply judgment regarding a number of factors, including market conditions, selling environment, historical results and current inventory trends. See Note 6 for additional information.
Long-Lived Assets
Property, Plant and Equipment, Net
Property, plant and equipment, net is recorded at cost less accumulated depreciation and amortization. Depreciation and amortization are recorded on a straight-line basis over the estimated useful lives of the assets, except for leasehold and tenant improvements which are amortized over the shorter of the lease term or the estimated useful lives of the assets. Gains or losses resulting from disposals are included in income from operations. Betterments and renewals, which improve and extend the life of an asset, are capitalized. Maintenance and repair costs are expensed as incurred. See Note 7 for additional information.
Estimated useful lives of property, plant and equipment asset categories were as follows:
Buildings and improvements15-40 years
Machinery and equipment3-10 years
Furniture, fixtures and computer hardware3-10 years
Computer software1-10 years
Leases
At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company's assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtained the right to substantially all of the economic benefit from the use of the asset throughout the period, and (3) whether the Company has the right to direct the use of the asset.
All leases are accounted for under Accounting Standards Codification ("ASC") 842 and are classified as either operating or finance leases. A lease is classified as a finance lease if any one of the following criteria is met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset, the present value of the lease payments equals or exceeds substantially all of the fair value of the asset, or the leased asset is of a highly specialized nature. A lease is classified as an operating lease if it does not meet any one of these criteria.
The Company recognizes operating lease right-of-use assets and operating lease liabilities on its consolidated balance sheets. Right-of-use assets represent the right to use the leased asset for the lease term. Lease liabilities represent the present value of the lease payments under the lease. Right-of-use assets are initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any initial direct costs incurred less any lease incentives received. Lease payments included in the measurement of the lease liability comprise the following: the fixed non-cancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early. The discount rate implicit within the Company's leases is generally not determinable and therefore the Company determines the discount rate based on its incremental collateralized borrowing rate applicable to the location where the lease is held. The incremental borrowing rate for each of the Company's leases is determined based on the lease term and currency in which such lease payments are made.
The lease classification affects the expense recognition in the consolidated statements of operations. Operating lease expense consists of the lease payments plus any initial direct costs and is recognized on a straight-line basis over the lease term in the consolidated statements of operations. Finance lease charges are split, where amortization of the right-of-use asset is recorded as depreciation expense and an implied interest component is recorded in interest expense, net. Variable lease costs are expensed as incurred and include maintenance costs, real estate taxes and property insurance.
The Company has elected to not separate non-lease components within its lease portfolio and has also elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less. See Note 4 for additional information.
Internal Use Software and Cloud Computing Arrangements
Certain costs incurred in connection with the development of the Company's internal-use software are capitalized. Internal-use software development costs are primarily related to the Company's current enterprise resource planning system. Costs incurred in the preliminary stages of development are expensed as incurred. Internal and external costs incurred in the application development phase, if direct and incremental, are capitalized until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing performed to ensure the product is ready for its intended use. Costs such as maintenance and training are expensed as incurred. The capitalized internal-use software costs are included in property, plant and equipment and are amortized over the estimated useful life which ranges from three to ten years once the software is placed into service. See Note 7 for additional information.
The Company also enters into cloud computing arrangements to access and use third-party software to support operations. These arrangements are assessed to determine whether the contract is solely a service contract or includes a software license. Implementation costs for a cloud computing arrangement that is solely a service contract, including the integration, configuration and customization of the hosted third-party software, are capitalized and included in either prepaids and other assets or other assets on the consolidated balance sheets. Once the software is placed into service, the capitalized implementation costs are amortized on a straight-line basis over the fixed, non-cancellable term of the contract, plus any renewal periods that are reasonably certain at that time, which ranges from one to six years.
There were capitalized implementation costs, net of amortization of $57.3 million and $18.0 million for the years ended December 31, 2025 and 2024, respectively, of which $9.4 million and $4.1 million were included in prepaid and other assets and $47.9 million and $13.9 million were included in other assets on the consolidated balance sheets as of December 31, 2025 and 2024, respectively. The Company recognized amortization expense related to these capitalized implementation costs of $2.4 million, $4.0 million and $1.6 million in the consolidated statements of operations during the years ended December 31, 2025, 2024 and 2023, respectively.
Identifiable Intangible Assets
Identifiable intangible assets are recorded at cost less accumulated amortization. Purchased intangible assets, other than goodwill and indefinite-lived intangible assets, are amortized on a straight-line basis over the useful lives of the asset. See Note 9 for additional information.
Impairment
A long-lived asset (including right-of-use assets) or asset group is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. When such events occur, the Company compares the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset or asset group to the carrying amount of the asset or asset group. The cash flows are based on the best estimate of future cash flows derived from the most recent business projections. If the carrying value exceeds the sum of the undiscounted cash flows, an impairment loss is recognized based on the excess of the asset's or asset group's carrying value over its fair value. Fair value is determined based on discounted expected future cash flows on a market participant basis.
The Company continually evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of long-lived assets may warrant revision or that the remaining balance may not be recoverable. These factors may include a significant deterioration of operating results, changes in business plans, or changes in anticipated cash flows.
Goodwill and Indefinite-Lived Intangible Assets
Goodwill and indefinite-lived intangible assets are not amortized but instead are measured for impairment at least annually, or more frequently when events or changes in circumstances indicate that the carrying amount of the asset may be impaired. The Company performs its annual impairment tests in the fourth quarter of each fiscal year.
Goodwill is assigned to reporting units for purposes of impairment testing. A reporting unit may be the same as an operating segment or one level below an operating segment. For purposes of assessing potential impairment, the Company compares the fair value of the reporting unit to its carrying value. If the fair value of the reporting unit exceeds the carrying value of the net assets assigned to that unit, goodwill is considered not impaired. If the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit, then the Company records a goodwill impairment loss in the
amount of the excess of a reporting unit’s carrying value over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The fair value of the reporting units is determined using the income approach. The income approach uses a discounted cash flow analysis which involves applying appropriate discount rates to estimated future cash flows based on forecasts of sales, costs and capital requirements.
Certain of the Company's trademarks have been assigned an indefinite life as the Company currently anticipates that these trademarks will contribute to its cash flows indefinitely. Indefinite-lived trademarks are reviewed for impairment annually and may be reviewed more frequently if indicators of impairment are present. Impairment losses are recorded to the extent that the carrying value of the indefinite-lived intangible asset exceeds its fair value. The Company measures the fair value of its trademarks using the relief-from-royalty method, which estimates the present value of royalty income that could be hypothetically earned by licensing the brand name to a third party over the remaining useful life. See Note 9 for additional information.
Debt Issuance Costs
The Company defers costs directly associated with acquiring third-party financing. These debt issuance costs are amortized as interest expense over the term of the related indebtedness. Debt issuance costs associated with revolving credit facilities are included in other assets and debt issuance costs associated with all other indebtedness are netted against long-term debt on the consolidated balance sheets. See Note 11 for additional information.
Fair Value Measurements
Certain assets and liabilities are carried at fair value under U.S. GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:
Level 1—Quoted prices in active markets for identical assets or liabilities.
Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.
Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.
The Company’s financial instruments are carried at fair value determined according to the fair value hierarchy described above. The Company’s financial instruments that are not recorded at fair value include cash and cash equivalents, accounts receivable, accounts payable, borrowings under revolving credit agreements and other debt. The carrying amount of these financial instruments, except for debt, is historical cost which approximates fair value due to the short-term nature of these assets and liabilities. The carrying value of the Company's variable interest rate debt approximates fair value due to the variable nature of the interest rate (Note 11). The Company’s senior unsecured notes are recorded at face value, less unamortized debt issuance cost (Note 11).
See Note 13 for additional information regarding the Company's fair value measurements.
Pension and Other Postretirement Benefit Plans
The Company provides U.S. and foreign defined benefit and defined contribution plans to certain eligible employees and postretirement benefits to certain retirees, including pensions, postretirement healthcare benefits and other postretirement benefits.
The investments in the plan assets are measured at fair value using quoted market prices or the net asset value as a practical expedient. Projected benefit obligations are measured using various actuarial assumptions, such as discount rates, rate of compensation increase, mortality rates, turnover rates and health care cost trend rates, as determined at each year end measurement date. The measurement of net periodic benefit cost is based on various actuarial assumptions, including discount rates, expected return on plan assets and rate of compensation increase, which are determined as of the prior year measurement date. The determination of the discount rate is generally based on yield curves or an index created from a hypothetical bond portfolio consisting of high-quality fixed income securities with durations that match the timing of expected benefit payments.
The expected return on plan assets is developed using forward looking asset class return assumptions for each asset class, weighted by the plan’s target exposure to each asset class within the portfolio. The asset class return assumption reflects a combination of historical results, current market characteristics, and long term capital market outlook. Actual cost is also dependent on various other factors related to the employees covered by these plans. The effects of actuarial deviations from assumptions are generally accumulated and, if over a specified corridor, amortized over the remaining service period of the employees. The cost or benefit of plan changes, such as increasing or decreasing benefits for prior employee service (prior service cost), is deferred and included in expense on a straight-line basis over the average remaining service period of the related employees. The Company's actuarial assumptions are reviewed on an annual basis and modified when appropriate.
To calculate the U.S. pension and postretirement benefit plan expense in 2025, 2024 and 2023, the Company applied the individual spot rates along the yield curve that correspond with the timing of each future cash outflow for the benefit payments in order to calculate interest cost and service cost. See Note 14 for additional information.
Income Taxes
The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between consolidated financial statement carrying amounts and tax basis amounts at enacted tax rates expected to be in effect when the temporary differences reverse. A valuation allowance is recorded to reduce deferred income tax assets when it is more-likely-than-not that such assets will not be realized. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies.
The Company records liabilities for uncertain income tax positions based on the two-step process. The first step is recognition, where an individual tax position is evaluated as to whether it has a likelihood of greater than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any related appeals or litigation processes. For tax positions that are currently estimated to have a less than 50% likelihood of being sustained, no tax benefit is recorded. For tax positions that have met the recognition threshold in the first step, the Company performs the second step of measuring the benefit to be recorded. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized on ultimate settlement. The actual benefits ultimately realized may differ from the estimates. In future periods, changes in facts, circumstances and new information may require the Company to change the recognition and measurement estimates with regard to individual tax positions. Changes in recognition and measurement estimates are recorded in income tax expense and liability in the period in which such changes occur. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes on the consolidated statements of operations.
The U.S. Tax Cuts and Jobs Act of 2017 subjects the Company to a tax on Global Intangible Low-Taxed Income (“GILTI”). GILTI is a tax on foreign income in excess of a deemed return on tangible assets of related foreign corporations. Companies subject to GILTI have the option to account for the GILTI tax as a period cost if and when incurred, or to recognize deferred taxes for temporary differences, including outside basis differences, expected to reverse as GILTI. The Company has elected to account for GILTI as a period cost.
Cost of Goods Sold
Cost of goods sold includes the cost of inventory, costs associated with operating the Company's distribution centers, costs associated with shipping and handling activities and certain foreign currency hedge gains and losses. Costs associated with operating the Company's distribution centers are expensed as incurred and include warehousing costs, indirect labor and supplies, as well as depreciation expense associated with assets used to distribute products.
Product Warranty
The Company has defined warranties generally ranging from one to two years. Products covered by the defined warranty policies primarily include all Titleist golf products, FootJoy golf shoes and FootJoy golf outerwear. These product warranties generally obligate the Company to pay for the cost of replacement products, including the cost of shipping replacement products to its customers. The estimated cost of satisfying future warranty claims is accrued at the time the sale is recorded. In estimating future warranty obligations, the Company considers various factors, including its warranty policies and practices, the historical frequency of claims and the cost to replace or repair products under warranty. See Note 10 for additional information.
Advertising and Promotion
Advertising and promotion expenses are included in selling, general and administrative on the consolidated statements of operations and include product endorsement arrangements with members of the various professional golf tours, media placement and production costs (television, print and internet), tour support expenses and point-of-sale materials. Advertising production costs are expensed as incurred. Media placement costs are expensed in the month the advertising first appears. Product endorsement arrangements are expensed based upon the specific provisions of player contracts. Advertising and promotion expenses were $254.4 million, $242.3 million and $231.4 million for the years ended December 31, 2025, 2024 and 2023, respectively.
Selling
Selling expenses including field sales, sales administration and commissions paid on certain retail sales are included in selling, general and administrative on the consolidated statements of operations.
Research and Development
Research and development expense is expensed as incurred and includes product development costs, product improvement costs, product engineering costs and process improvement costs.
Foreign Currency Transactions and Translation
Transactions denominated in a currency other than functional currency are re-measured into functional currency with the resulting transaction gain or loss recorded within selling, general and administrative on the consolidated statements of operations. Foreign currency transaction gains (losses) included in selling, general and administrative were gains of $4.2 million, losses of $2.0 million and losses of $4.0 million for the years ended December 31, 2025, 2024 and 2023, respectively. Assets and liabilities are translated from the functional currency of the consolidated subsidiary into U.S. dollars at the actual rates of exchange as of the balance sheet date. Revenues and expenses are translated at the average rates of exchange for the reporting period. The related translation adjustments are recorded as a component of accumulated other comprehensive income (loss), net of tax.
Derivative Financial Instruments
All derivative instruments are measured at fair value and recognized as either assets or liabilities on the consolidated balance sheets. If the derivative instrument is designated as a fair value hedge, the gain or loss resulting from changes in the fair value of the derivative instruments and of the hedged item are immediately recognized in the statements of operations. If the derivative instrument is designated as a cash flow hedge, the gain or loss is initially recorded as a component of accumulated other comprehensive income (loss), net of tax. The gain or loss is subsequently reclassified into the statements of operations at the time the forecasted transaction impacts the statements of operations or at the time the hedge is deemed to be ineffective. Cash flows from derivative financial instruments and the related hedged transactions are included in cash flows from operating activities. See Note 12 for additional information.
Share-based Compensation
The Company has an equity incentive plan for members of the board of directors, officers, employees, consultants and advisors of the Company. All awards granted under the plan are measured at fair value at the date of the grant. The estimated fair value is determined based on the closing price of the Company's common stock, generally on the award date, multiplied by the number of shares per the stock award. The Company issues share-based awards with service-based vesting conditions and performance-based vesting conditions. Awards with service-based vesting conditions are amortized as expense over the requisite service period of the award, which is generally the vesting period of the respective award. For awards with performance-based vesting conditions, the measurement of the expense is based on the Company’s performance against specified metrics as defined in the applicable award agreements. The Company accounts for forfeitures in share based compensation expense when they occur. See Note 17 for additional information.
Recently Adopted Accounting Standards
Income Taxes
During the year ended December 31, 2025, the Company adopted Accounting Standards Update ("ASU") 2023-09, "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures." The amendments in this update provided more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The adoption of ASU 2023-09, with prospective application, resulted in incremental disclosures within the footnotes to the consolidated financial statements. See income tax information in Note 15 and Note 22.
Measurement of Credit Losses for Accounts Receivable and Contract Assets
During the year ended December 31, 2025, the Company adopted ASU 2025-05, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets." The amendments in this update provide an optional practical expedient. Under this practical expedient, when developing reasonable and supportable forecasts as part of estimating expected credit losses, an entity may elect to assume that current conditions as of the balance sheet date do not change for the remaining life of the asset. The adoption of this standard did not have a material impact on the Company's allowance for credit losses. See allowance for credit loss information in Note 5.
Recently Issued Accounting Standards
Expense Disaggregation Disclosures
In November 2024, the Financial Accounting Standards Board ("FASB") issued ASU 2024-03, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)." The amendments in this update require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. ASU 2024-03 is effective for annual periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Accounting for Internal-Use Software
In September 2025, the FASB issued ASU 2025-06, "Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software." The amendments in this update remove all references to software development project stages. Under this update, an entity will be required to start capitalizing software costs when management has authorized and committed to funding the software project, and it is probable that the project will be completed and the software will be used to perform the function intended. The amendments in this update permit an entity to apply the new guidance using either a prospective transition approach, a modified transition approach or a retrospective transition approach. ASU 2025-06 is effective for annual and interim periods beginning after December 15, 2027. Early adoption is permitted as of the beginning of an annual reporting period. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Derivatives and Hedging
In November 2025, the FASB issued ASU 2025-09, "Derivatives and Hedging (Topic 815): Hedge Accounting Improvements." The amendments in this update are intended to clarify certain aspects of the guidance to better portray the economic results of an entity’s risk management activities in its financial statements and to make certain targeted improvements to simplify the application of the hedge accounting guidance. The amendments in this update should be applied on a prospective basis for all hedging relationships. ASU 2025-09 is effective for annual and interim periods beginning after December 15, 2026. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Interim Reporting
In December 2025, the FASB issued ASU 2025-11, "Interim Reporting (Topic 270): Narrow‑Scope Improvements." The amendments in this update are intended to clarify interim reporting requirements enhancing consistency in U.S. GAAP financial statements. It consolidates required disclosures, defines the "disclosure principle" for material post-year-end events, and streamlines the application of interim guidance. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Codification Improvements
In December 2025, the FASB issued ASU 2025-12, "Accounting Standards Update 2025-12—Codification Improvements." The amendments in this update refine existing guidance to further enhance the interpretation and application of the codification. The transition method of this update may vary on an issue-by-issue basis. ASU 2025-12 is effective for annual and interim periods beginning after December 15, 2026. Early adoption is permitted as of the beginning of an annual reporting period and on an issue-by-issue basis. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
v3.25.4
Revenue
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
Accounting Policies
Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied. The majority of the Company's contracts have a single performance obligation to transfer products. Accordingly, the Company recognizes revenue when control of the products has been transferred to the customer, generally at the time of shipment or delivery of products, based on the terms of the contract and the jurisdiction of the sale. Revenue is recognized in an amount that reflects the consideration the Company expects to be entitled to in exchange for the products. Revenue is recognized net of allowances for discounts and sales returns. Sales taxes and other similar taxes are excluded from revenue.
Substantially all of the Company’s revenue is recognized at a point in time and relates to customers who are not engaged in a long-term supply agreement or any form of contract with the Company. The majority of all sales are paid for on account with most terms between 30 and 60 days, not to exceed one year.
Costs associated with shipping and handling activities, such as merchandising, are included in cost of goods sold as revenue is recognized. The Company has made an accounting policy election to account for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of assessing such activities as performance obligations.
The Company reduces revenue by the amount of expected returns and records a corresponding refund liability in accrued expenses and other liabilities. The Company accounts for the right of return as variable consideration and recognizes a refund liability for the amount of consideration that it estimates will be refunded to customers. In addition, the Company recognizes an asset for the right to recover returned products in prepaid and other assets on the consolidated balance sheets. Sales returns are estimated based upon historical rates of product returns, current economic trends and changes in customer demands as well as specific identification of outstanding returns. The refund liability for expected returns was $8.6 million and $12.3 million as of December 31, 2025 and 2024, respectively. The value of inventory expected to be recovered related to sales returns was $4.5 million and $6.3 million as of December 31, 2025 and 2024, respectively.
Contract Balances
Accounts receivable, net, includes amounts billed and currently due from customers. The amounts due are stated at their net estimated realizable value. The Company maintains an allowance for credit losses to provide for the estimated amount of receivables that will not be collected. See further allowance for credit loss information in Note 5.
Customer Sales Incentives
The Company offers sales-based incentive programs to certain customers in exchange for certain benefits, including prominent product placement and exclusive stocking by participating retailers. These programs typically provide qualifying customers with rebates for achieving certain purchase goals. The rebates can be settled in the form of cash or credits or in the form of free product. The rebates which are expected to be settled in the form of cash or credits are accounted for as variable consideration. The estimate of the variable consideration requires the use of assumptions related to the percentage of customers who will achieve qualifying purchase goals and the level of achievement. These assumptions are based on historical experience, current year program design, current marketplace conditions and sales forecasts, including considerations of the Company's product life cycles. The rebates which are expected to be settled in the form of product are estimated based upon historical experience and the terms of the customer programs and are accounted for as an additional performance obligation.
Revenue is recognized when control of the free products earned transfers to the customer at the end of the related customer incentive program, which generally occurs within one year. Control of the free products generally transfers to the customer at the time of shipment.
Practical Expedients and Exemptions
The Company expenses sales commissions when incurred because the amortization period is one year or less. These costs are recorded within selling, general and administrative on the consolidated statements of operations.
The Company has elected the practical expedient to not disclose information about remaining performance obligations that have original expected durations of one year or less.
The Company has elected the practical expedient to assume that current conditions as of the balance sheet date do not change for the remaining life of the asset when developing reasonable and supportable forecasts as part of estimating expected credit losses. See further discussion of the adoption of ASU 2025-05 in Note 2.
Disaggregated Revenue
In general, the Company's business segmentation is aligned according to the nature and economic characteristics of its products and customer relationships and provides meaningful disaggregation of each business segment's results of operations. See Note 21 for the Company's business segment disclosures, as well as a further disaggregation of net sales by geographic region.
v3.25.4
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases Leases
The Company's operating lease right-of-use assets and operating lease liabilities represent leases for office and warehouse space, machinery and equipment, and vehicles, among other items. The Company's finance lease right-of-use assets and finance lease liabilities represent leases for vehicles. Certain leases include one or more options to renew, with renewal terms that can extend the lease term up to three years.
Lease costs recognized on the consolidated statements of operations were as follows:
(in thousands)Year ended December 31,
Lease costsLocation in statement of operations202520242023
OperatingCost of goods sold$2,486 $2,497 $2,450 
Selling, general and administrative23,310 21,043 19,777 
Research and development1,056 1,166 1,099 
Finance
     Amortization of lease assetsSelling, general and administrative636 600 475 
     Interest on lease liabilitiesInterest expense, net92 108 86 
 Short-term and low value lease cost400 904 1,472 
 Variable lease cost3,220 3,056 2,486 
Total lease cost$31,200 $29,374 $27,845 
Supplemental balance sheet information related to the Company's leases is as follows:
December 31,
(in thousands)Balance sheet location20252024
Right-of-use assets
FinanceProperty, plant and equipment, net$1,438 $1,861 
OperatingOther assets125,655 75,655 
Total lease assets$127,093 $77,516 
Lease liabilities
FinanceAccrued expenses and other liabilities$550 $599 
OperatingAccrued expenses and other liabilities24,442 19,513 
FinanceLong-term debt883 1,262 
OperatingOther noncurrent liabilities105,375 60,168 
Total lease liabilities$131,250 $81,542 
The weighted average remaining lease term and the weighted average discount rate for leases is as follows:
Year ended December 31,
202520242023
Weighted average remaining lease term (years):
Operating7.25.66.2
Finance2.93.64.3
Weighted average discount rate:
Operating4.35 %4.58 %4.01 %
Finance5.59 %5.13 %4.52 %
The following table reconciles the undiscounted cash flows for leases as of December 31, 2025 to lease liabilities recorded on the consolidated balance sheet:
Operating Finance
(in thousands)LeasesLeasesTotal
2026$29,600 $616 $30,216 
202727,674 514 28,188 
202822,208 306 22,514 
202915,514 118 15,632 
203011,525 11,530 
Thereafter45,466 — 45,466 
Total future lease payments151,987 1,559 153,546 
Less: Interest(22,170)(126)(22,296)
Present value of lease liabilities$129,817 $1,433 $131,250 
Accrued expenses and other liabilities$24,442 $550 $24,992 
Long-term debt— 883 883 
Other noncurrent liabilities105,375 — 105,375 
Total lease liabilities$129,817 $1,433 $131,250 
Supplemental cash flow information related to the Company's leases are as follows:
Year ended December 31,
(in thousands)202520242023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases$26,686 $24,143 $21,623 
Operating cash flows for finance leases92 108 86 
Financing cash flows for finance leases638 603 478 
Leases Leases
The Company's operating lease right-of-use assets and operating lease liabilities represent leases for office and warehouse space, machinery and equipment, and vehicles, among other items. The Company's finance lease right-of-use assets and finance lease liabilities represent leases for vehicles. Certain leases include one or more options to renew, with renewal terms that can extend the lease term up to three years.
Lease costs recognized on the consolidated statements of operations were as follows:
(in thousands)Year ended December 31,
Lease costsLocation in statement of operations202520242023
OperatingCost of goods sold$2,486 $2,497 $2,450 
Selling, general and administrative23,310 21,043 19,777 
Research and development1,056 1,166 1,099 
Finance
     Amortization of lease assetsSelling, general and administrative636 600 475 
     Interest on lease liabilitiesInterest expense, net92 108 86 
 Short-term and low value lease cost400 904 1,472 
 Variable lease cost3,220 3,056 2,486 
Total lease cost$31,200 $29,374 $27,845 
Supplemental balance sheet information related to the Company's leases is as follows:
December 31,
(in thousands)Balance sheet location20252024
Right-of-use assets
FinanceProperty, plant and equipment, net$1,438 $1,861 
OperatingOther assets125,655 75,655 
Total lease assets$127,093 $77,516 
Lease liabilities
FinanceAccrued expenses and other liabilities$550 $599 
OperatingAccrued expenses and other liabilities24,442 19,513 
FinanceLong-term debt883 1,262 
OperatingOther noncurrent liabilities105,375 60,168 
Total lease liabilities$131,250 $81,542 
The weighted average remaining lease term and the weighted average discount rate for leases is as follows:
Year ended December 31,
202520242023
Weighted average remaining lease term (years):
Operating7.25.66.2
Finance2.93.64.3
Weighted average discount rate:
Operating4.35 %4.58 %4.01 %
Finance5.59 %5.13 %4.52 %
The following table reconciles the undiscounted cash flows for leases as of December 31, 2025 to lease liabilities recorded on the consolidated balance sheet:
Operating Finance
(in thousands)LeasesLeasesTotal
2026$29,600 $616 $30,216 
202727,674 514 28,188 
202822,208 306 22,514 
202915,514 118 15,632 
203011,525 11,530 
Thereafter45,466 — 45,466 
Total future lease payments151,987 1,559 153,546 
Less: Interest(22,170)(126)(22,296)
Present value of lease liabilities$129,817 $1,433 $131,250 
Accrued expenses and other liabilities$24,442 $550 $24,992 
Long-term debt— 883 883 
Other noncurrent liabilities105,375 — 105,375 
Total lease liabilities$129,817 $1,433 $131,250 
Supplemental cash flow information related to the Company's leases are as follows:
Year ended December 31,
(in thousands)202520242023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases$26,686 $24,143 $21,623 
Operating cash flows for finance leases92 108 86 
Financing cash flows for finance leases638 603 478 
v3.25.4
Allowance for Credit Losses
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Allowance for Credit Losses Allowance for Credit Losses
The Company estimates expected credit losses using a number of factors, including customer credit ratings, age of receivables, historical credit loss information and current economic conditions, which could affect the collectability of the reported amounts. All these factors have been considered in the estimate of expected credit losses for the periods presented.
The activity related to the allowance for credit losses was as follows:
December 31,
(in thousands)202520242023
Balance at beginning of year$7,238 $8,840 $8,258 
Increase (decrease) in provision for expected credit losses380 (807)1,120 
Amount of receivables written off(757)(618)(689)
Foreign currency translation458 (177)151 
Balance at end of year$7,319 $7,238 $8,840 
v3.25.4
Inventories
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Inventories Inventories
The components of inventories were as follows:
December 31,
(in thousands)20252024
Raw materials and supplies$145,663 $137,150 
Work-in-process31,570 33,549 
Finished goods431,338 405,265 
Inventories$608,571 $575,964 
v3.25.4
Property, Plant and Equipment, Net
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net
The components of property, plant and equipment, net were as follows:
December 31,
(in thousands)20252024
Land$14,379 $14,273 
Buildings and improvements238,858 223,737 
Machinery and equipment295,743 272,911 
Furniture, computers and equipment72,961 62,032 
Computer software90,831 90,583 
Construction in progress61,129 51,640 
Property, plant and equipment, gross773,901 715,176 
Accumulated depreciation and amortization(417,326)(389,429)
Property, plant and equipment, net$356,575 $325,747 
During the years ended December 31, 2025 and 2024, the Company capitalized software development costs of $0.8 million and $1.7 million, respectively, all of which were placed into service as of December 31, 2025 and 2024. Amortization expense on capitalized software development costs was $6.7 million, $10.9 million and $9.6 million for the years ended December 31, 2025, 2024 and 2023, respectively.
Total depreciation and amortization expense related to property, plant and equipment was $43.4 million, $41.9 million and $37.2 million for the years ended December 31, 2025, 2024 and 2023, respectively.
v3.25.4
Other Business Developments
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Other Business Developments Other Business Developments
Supply Chain Optimization
During January 2025, Lionscore permanently ceased manufacturing at its Fujian Fuh Deh Leh (“FDL”) factory in Fuzhou, China and all footwear production volume was shifted to a third-party facility located in Long An Province, Vietnam (the “Long An Factory”), which is operated by an affiliate of Myre Overseas Corp. (“Myre”), the Company's Lionscore joint venture partner. As a result, the Company is no longer the primary beneficiary of Lionscore and has deconsolidated the accounts of Lionscore effective as of January 31, 2025. As such, the consolidated statement of operations for the year ended December 31, 2025 included one month of activity related to Lionscore prior to the deconsolidation. As of December 31, 2025, the assets and liabilities of Lionscore were no longer included within the Company's consolidated balance sheet. In addition, any retained equity interest or investment in the former subsidiary is measured at fair value as of the date of deconsolidation. The fair value of the Company's equity interest in Lionscore as of the date of deconsolidation, determined by the appraised value of Lionscore's operating assets, was $14.1 million. In connection with the deconsolidation of Lionscore, the Company recorded a non-cash gain on deconsolidation of $20.9 million during the year ended December 31, 2025, which was included within other (income) expense, net on the consolidated statement of operations. Subsequent to the deconsolidation, the Company accounted for its equity ownership interest in Lionscore under the equity method of accounting. See Note 24 for additional information regarding restructuring activities impacting the VIE.
For the year ended December 31, 2025, the Company recorded a $1.1 million loss related to the Lionscore equity-method investment, which was included within other (income) expense, net on the consolidated statement of operations. The carrying value of the Company's investment in Lionscore was $13.0 million as of December 31, 2025, which was included within other assets on the consolidated balance sheet.
On January 6, 2026, Acushnet Cayman Limited, a wholly owned subsidiary of the Company (“Acushnet Cayman”) entered into a Subscription and Shareholders’ Agreement (the “JV Agreement”) with Myre and ACL FootJoy Pte. Ltd. (“ACL
FootJoy”), pursuant to which Acushnet Cayman and Myre formed a joint venture and subscribed for shares in the capital of ACL FootJoy. The primary purpose of ACL FootJoy, in which the Company has a 40% interest, with the remaining 60% owned by Myre, is to source raw materials for, and contract for the manufacture and production of, footwear in Vietnam, under trademarks and brand names owned by Acushnet Company at one or more factories owned and/or controlled by Myre and/or its affiliates (the “Footwear Factories”), including the Long An Factory. Pursuant to the JV Agreement, the Company has the sole and exclusive right to purchase and distribute, and to arrange for the worldwide sale and distribution of, all products manufactured or produced at the Footwear Factories.
PG Golf
On April 1, 2022, the Company acquired the outstanding equity interest in PG Golf LLC for $5.0 million, including cash consideration of $3.6 million and contingent consideration valued at $1.4 million at the time of acquisition. As of December 31, 2024, contingent consideration of $1.7 million was included in accrued expenses and other liabilities on the consolidated balance sheet and was paid in April 2025.
v3.25.4
Goodwill and Identifiable Intangible Assets, Net
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Identifiable Intangible Assets, Net Goodwill and Identifiable Intangible Assets, Net
Goodwill allocated to the Company's reportable segments and changes in the carrying amount of goodwill were as follows:
(in thousands)Titleist
Golf Equipment

FootJoy
Golf Wear

Golf Gear
OtherTotal
December 31, 2023
$198,065 $3,531 $13,418 $10,288 $225,302 
Foreign currency translation(4,506)(66)(358)(236)(5,166)
December 31, 2024
193,559 3,465 13,060 10,052 220,136 
Foreign currency translation3,565 52 283 222 4,122 
December 31, 2025
$197,124 $3,517 $13,343 $10,274 $224,258 
There were no impairment losses recorded to goodwill during the years ended December 31, 2025, 2024 and 2023. As of December 31, 2025, 2024 and 2023, the cumulative balance of goodwill impairment recorded was $3.8 million, all of which was included in the carrying amount of the goodwill allocated to Other.
The net carrying value by class of identifiable intangible assets was as follows:
 December 31, 2025December 31, 2024
(in thousands)GrossAccumulated
Amortization
Net Carrying
Value
GrossAccumulated
Amortization
Net Carrying
Value
Indefinite-lived:      
Trademarks$429,051 $— $429,051 $429,051 $— $429,051 
Amortizing:
Trademarks96,512 (21,858)74,654 96,512 (15,346)81,166 
Completed technology76,943 (75,377)1,566 76,943 (72,223)4,720 
Customer relationships28,248 (22,089)6,159 27,403 (19,209)8,194 
Licensing fees and other32,576 (32,576)— 32,483 (32,483)— 
Total intangible assets$663,330 $(151,900)$511,430 $662,392 $(139,261)$523,131 
In January 2023, the Company acquired certain trademarks from West Coast Trends, Inc., an industry leader specializing in Club Glove premium performance golf travel products, for $25.2 million. The trademarks acquired were included in the Company's Golf gear reportable segment and will be amortized over a weighted average life of 10 years.
Identifiable intangible asset amortization expense was $11.9 million, $14.0 million and $14.2 million for the years ended December 31, 2025, 2024 and 2023, respectively.
There were no impairment losses recorded to indefinite-lived intangible assets during the years ended December 31, 2025, 2024 and 2023.
Identifiable intangible asset amortization expense for each of the next five fiscal years and beyond is expected to be as follows:
(in thousands) 
Year ending December 31, 
2026$8,449 
20277,605 
20286,978 
20296,962 
20306,962 
Thereafter45,423 
Total$82,379 
v3.25.4
Product Warranty
12 Months Ended
Dec. 31, 2025
Product Warranties Disclosures [Abstract]  
Product Warranty Product Warranty
The activity related to the Company’s warranty obligation for accrued warranty expense was as follows:
 December 31, 
(in thousands)202520242023
Balance at beginning of year$4,980 $4,997 $3,951 
Provision7,634 6,588 6,995 
Claims paid/costs incurred(6,669)(6,432)(5,966)
Foreign currency translation117 (173)17 
Balance at end of year$6,062 $4,980 $4,997 
v3.25.4
Debt and Financing Arrangements
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Debt and Financing Arrangements Debt and Financing Arrangements
The Company’s debt and finance lease obligations were as follows:
December 31,
(in thousands)20252024
Multi-currency revolving credit facility$431,301 $404,700 
5.625% senior unsecured notes ("2033 Notes")
500,000 — 
7.375% senior unsecured notes ("2028 Notes")
— 350,000 
Other short-term borrowings16,005 10,160 
Other long-term borrowings2,095 2,810 
Finance lease obligations883 1,262 
Debt issuance costs (1)
(7,374)(4,969)
Total942,910 763,963 
Less: short-term debt and current portion of long-term debt16,666 10,882 
Total long-term debt and finance lease obligations$926,244 $753,081 
_________________________________
(1) As of December 31, 2025, debt issuance costs of $7.4 million relate to the 2033 Notes. As of December 31, 2024, debt issuance costs of $5.0 million relate to the 2028 Notes.
Multi-Currency Revolving Credit Facility
On November 24, 2025, the Company entered into a second amendment and restatement (the “Amendment and Restatement”) to its amended and restated credit agreement, dated as of December 23, 2019, as amended (the “2019 Credit Agreement” and, as amended by the Amendment and Restatement, the “2025 Credit Agreement”), with Acushnet Company, Acushnet Canada Inc. and Acushnet Europe Ltd, as borrowers, the lenders party thereto and JPMorgan Chase Bank, N.A., as administrative agent (the “Administrative Agent”). The 2025 Credit Agreement, together with related security, guarantee and other agreements, is referred to as the “Revolving Credit Facility.”
In connection with the Amendment and Restatement, the Company incurred debt issuance costs of approximately $2.2 million, which were included in other assets on the consolidated balance sheet and will be amortized to Interest expense, net over the term of the Revolving Credit Facility.
The 2019 Credit Agreement provided for a $950.0 million multi‑currency revolving credit facility, including a $50.0 million letter of credit sublimit, a $75.0 million swing line sublimit, a C$50.0 million sublimit for borrowings by
Acushnet Canada, Inc., a £45.0 million sublimit for borrowings by Acushnet Europe Limited and an alternative currency sublimit of $200.0 million for borrowings in Canadian dollars, euros, pounds sterling, Japanese yen and other currencies agreed to by the lenders and the Administrative Agent. The 2019 Credit Agreement was due to mature on August 2, 2027, and as a result, the related borrowings were classified as long term debt, with the proceeds and repayments under the Revolving Credit Facility presented on a gross basis in the consolidated statements of cash flows.
The 2025 Credit Agreement provides for a $950.0 million multi‑currency revolving credit facility, including a $75.0 million letter of credit sublimit, a $75.0 million swing line sublimit, a C$100.0 million sublimit for borrowings by Acushnet Canada, Inc., a £45.0 million sublimit for borrowings by Acushnet Europe Ltd, and an alternative currency sublimit of $500.0 million for borrowings in Canadian dollars, euros, pounds sterling, Japanese yen and other currencies agreed to by the lenders. The Revolving Credit Facility matures on November 24, 2030, and as a result, the related borrowings have been classified as long term debt, with the proceeds and repayments under the Revolving Credit Facility presented on a gross basis in the consolidated statements of cash flows. The Revolving Credit Facility is collateralized by substantially all the assets of the Company and its subsidiary guarantors.
Acushnet Company has the right under the Revolving Credit Facility to request additional term loans and/or increases in available borrowing capacity in an aggregate principal amount not to exceed (i) the greater of $400.0 million and 100% of Consolidated EBITDA (as defined in the 2025 Credit Agreement) plus (ii) an unlimited amount, so long as the Net Average Secured Leverage Ratio (as defined in the 2025 Credit Agreement) does not exceed 3.00:1.00 on a pro forma basis. The lenders under the Revolving Credit Facility will not be under any obligation to provide any such additional term loans or increases, and the incurrence of any additional term loans or increases is subject to customary conditions precedent.
Borrowings under the Revolving Credit Facility bear interest at a floating rate, which can be, at the applicable borrower’s option, (i) for loans denominated in U.S. dollars, either (A) a base rate, which is the greatest of (1) the prime rate last published in the Wall Street Journal, (2) the greater of the federal funds effective rate and the overnight bank funding rate, each as determined by the Federal Reserve Bank of New York, in either case, plus 0.50% and (3) the one-month term SOFR Rate plus 1.00%, or (B) the greater of the term SOFR rate for the applicable interest period and zero; (ii) for loans denominated in pounds sterling, the greater of a daily simple RFR determined based on SONIA and zero; (iii) for loans denominated in euros, the greater of an EURIBOR rate for the applicable interest period and zero; (iv) for loans denominated in Canadian dollars, either (A) the greater of the term CORRA rate for the applicable interest period and zero or (B) the greater of PRIMCAN Index rate that is published by Bloomberg and 1.00%; and (v) for loans denominated in Japanese yen, the greater of TIBOR rate for the applicable interest period and zero, plus, in the case of clauses (i) through (v) above, an applicable margin. The applicable margin is 0.00% to 0.75% for base rate borrowings and 1.00% to 1.75% for term SOFR borrowings, daily simple RFR borrowings, EURIBOR rate borrowings, term CORRA borrowings and TIBOR rate borrowings, in each case, depending on the Net Average Total Leverage Ratio (as defined in the 2025 Credit Agreement). The commitment fee rate payable in respect of unused portions of the Revolving Credit Facility varies from 0.125% to 0.275% per annum, depending on the Net Average Total Leverage Ratio.
The 2025 Credit Agreement contains customary affirmative and restrictive covenants, including, among others, financial covenants based on the Company's leverage and interest coverage ratios. The maximum Net Average Total Leverage Ratio covenant is 3.75:1.00, which is subject to increase to 4.25:1.00 in connection with certain acquisitions, and the minimum Consolidated Interest Coverage Ratio (as defined in the 2025 Credit Agreement) is 3.00:1.00.
The 2025 Credit Agreement includes customary events of default, the occurrence of which, following any applicable cure period, would permit the lenders to, among other things, declare the principal, accrued interest and other obligations to be immediately due and payable. As of December 31, 2025, the Company was in compliance with all covenants under the 2025 Credit Agreement.
Under the 2025 Credit Agreement, a change of control is an event of default which could result in the acceleration of all outstanding indebtedness and the termination of all commitments under the 2025 Credit Agreement and would allow the lenders to enforce their rights with respect to the collateral granted. A change of control occurs if any person (other than certain permitted parties) becomes the beneficial owner of 35% or more of the outstanding common stock of the Company. As of December 31, 2025 and 2024, the weighted average interest rate applicable to the Revolving Credit Facility was 5.06% and 5.51%, respectively. As of December 31, 2025, the Company had available borrowing capacity under the Revolving Credit Facility of $514.7 million after giving effect to $4.0 million of outstanding letters of credit.
Senior Notes
On October 3, 2023, Acushnet Company completed the issuance and sale of $350.0 million in gross proceeds of its 7.375% senior notes due 2028.The 2028 Notes were issued pursuant to an indenture, dated October 3, 2023, among Acushnet Company, U.S. Bank Trust Company, National Association, as trustee of the 2028 Notes, and the Company and certain subsidiaries of Acushnet Company as guarantors.
The proceeds from the 2028 Notes offering were used to repay $345.6 million of the outstanding borrowings under the Company's multi-currency revolving credit facility pursuant to the 2019 Credit Agreement, as well as to pay fees and expenses related to the 2028 Notes offering. In connection with the 2028 Notes offering, the Company incurred fees and expenses of approximately $6.4 million, of which approximately $6.3 million was capitalized as debt issuance costs within long-term debt on the consolidated balance sheet and was being amortized to Interest expense, net over the term of the 2028 Notes using the effective interest rate method.
The 2028 Notes bore interest at a stated interest rate of 7.375% (an effective interest rate of 7.813%) per year, with interest payable semi-annually on April 15 and October 15 of each year, beginning on April 15, 2024. Accrued interest related to the 2028 Notes of $5.6 million was included within accrued expenses and other liabilities on the consolidated balance sheet as of December 31, 2024. The fair value of the 2028 Notes, based on third-party quotes (Level 2), as of December 31, 2024 was $362.1 million. The 2028 Notes were due to mature on October 15, 2028, unless earlier repurchased or redeemed in accordance with their terms, and as a result, were classified as long-term debt.
Pursuant to the indenture that governed the 2028 Notes, Acushnet Company had the right to redeem all or part of the 2028 Notes during the 12-month period beginning on October 15, 2025, at a redemption price equal to 103.688% of the principal amount of the 2028 Notes to be redeemed, together with any accrued and unpaid interest.
On November 24, 2025, Acushnet Company completed the issuance and sale of $500.0 million in gross proceeds of its 5.625% senior notes due 2033. The 2033 Notes were issued pursuant to an indenture, dated November 24, 2025 (the “Indenture”), among Acushnet Company, U.S. Bank Trust Company, National Association, as trustee of the 2033 Notes, and the Company and certain subsidiaries of Acushnet Company as guarantors.
The proceeds from the 2033 Notes offering were used to (i) redeem all $350.0 million aggregate principal amount of the 2028 Notes, (ii) repay a portion of the indebtedness outstanding under the 2019 Credit Agreement and (iii) pay fees and expenses related to the 2033 Notes offering. During the twelve months ended December 31, 2025, in connection with the redemption of the 2028 Notes, Acushnet Company incurred a loss on debt extinguishment comprised of a $12.9 million redemption premium payment, as well as the derecognition of $3.9 million of unamortized debt issuance costs. Acushnet Company incurred fees and expenses of approximately $7.4 million in connection with the 2033 Notes offering which was capitalized as debt issuance costs within long-term debt on the consolidated balance sheet and is being amortized to interest expense, net over the term of the 2033 Notes using the effective interest rate method. The fair value of the 2033 Notes, based on third-party quotes (Level 2) as of December 31, 2025, was $505.0 million.
The 2033 Notes bear interest at a stated interest rate of 5.625% (an effective interest rate of 5.788%) per year, with interest payable semi-annually on June 1 and December 1 of each year, beginning on June 1, 2026. Accrued interest related to the 2033 Notes of $2.9 million was included within accrued expenses and other liabilities on the consolidated balance sheet as of December 31, 2025. The 2033 Notes mature on December 1, 2033, unless earlier repurchased or redeemed in accordance with their terms. Acushnet Company may redeem all or part of the 2033 Notes at any time prior to December 1, 2028, at 100.0% of the principal amount redeemed plus a “make-whole” premium as provided in the Indenture. Thereafter, Acushnet Company may redeem all or part of the 2033 Notes at the redemption prices (expressed as percentages of principal amount of the 2033 Notes to be redeemed) set forth below, together with any accrued and unpaid interest, if redeemed during the 12-month period beginning on December 1 of the years indicated below:
YearRedemption Price
2028102.813%
2029101.406%
2030 and thereafter100.000%

In addition, if the Company undergoes a change of control coupled with a decline in ratings, as provided in the Indenture, Acushnet Company will be required to make an offer to purchase each holder’s 2033 Notes at a price equal to 101% of their principal amount, plus accrued and unpaid interest, if any, to the repurchase date.
The 2033 Notes are senior unsecured obligations of Acushnet Company and rank equal in right of payment with all of Acushnet Company’s existing and future senior unsecured debt and senior in right of payment to all of Acushnet Company’s future subordinated debt. The 2033 Notes are jointly and severally, fully and unconditionally, guaranteed on a senior unsecured basis by each of Acushnet Company’s existing wholly owned restricted domestic subsidiaries that guarantee Acushnet Company’s obligations under the 2025 Credit Agreement. The 2033 Notes are also fully and unconditionally guaranteed on a senior unsecured basis by the Company. The 2033 Notes are effectively subordinated to the Company's existing and future secured debt, to the extent of the value of the assets securing that debt, and are structurally subordinated to the liabilities of any non-guarantor subsidiaries.
The 2033 Notes Indenture contains covenants that, among other things, limit the ability of the Company and its subsidiaries to incur liens securing indebtedness for borrowed money, enter into sale and leaseback transactions, and consolidate or merge with or into other companies. As of December 31, 2025, the Company was in compliance with all covenants under the 2033 Notes Indenture.
Other Short-Term Borrowings
The Company has certain unsecured and uncommitted local credit facilities available through its subsidiaries. Amounts outstanding under these other short-term borrowings are presented in short-term debt in the consolidated balance sheets with the proceeds and repayments presented on a gross basis in the consolidated statements of cash flows. The weighted average interest rate applicable to the outstanding borrowings was 0.88% and 0.61% as of December 31, 2025 and 2024, respectively. As of December 31, 2025, the Company had available borrowing capacity under these local credit facilities of $37.8 million.
Letters of Credit
As of December 31, 2025, there were outstanding letters of credit related to agreements, including those issued under the Revolving Credit Facility, totaling $6.9 million of which $4.0 million was secured. As of December 31, 2024, there were outstanding letters of credit related to agreements, including those issued under the Revolving Credit Facility, totaling $5.7 million, of which $2.9 million was secured. These agreements provided a maximum commitment for letters of credit of $59.0 million as of December 31, 2025.
Payments of Debt Obligations due by Period
As of December 31, 2025, principal payments due on outstanding long-term debt obligations were as follows:
(in thousands) 
Year ending December 31, 
2026$660 
2027715 
2028693 
202927 
2030431,301 
Thereafter500,000 
Total$933,396 
v3.25.4
Derivative Financial Instruments
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Financial Instruments Derivative Financial Instruments
The Company principally uses derivative financial instruments to reduce the impact of foreign currency fluctuations and interest rate variability on the Company's results of operations. The principal derivative financial instruments the Company enters into are foreign exchange forward contracts and interest rate swaps. The Company does not enter into derivative financial instrument contracts for trading or speculative purposes.
Foreign Exchange Derivative Instruments
Foreign exchange forward contracts are foreign exchange derivative instruments primarily used to reduce foreign currency risk related to transactions denominated in a currency other than functional currency. These instruments are designated as cash flow hedges. The periods of the foreign exchange forward contracts correspond to the periods of the hedged forecasted transactions, which do not exceed 24 months subsequent to the latest balance sheet date. The primary foreign exchange forward contracts pertain to the U.S. dollar, the Japanese yen, the British pound sterling, the Canadian dollar, the Korean won, the Australian dollar and the euro. The gross U.S. dollar equivalent notional amount outstanding of all foreign exchange forward contracts designated under hedge accounting as of December 31, 2025 and 2024 was $230.7 million and $192.2 million, respectively.
The Company may also enter into foreign exchange forward contracts, which either do not qualify as hedging instruments or have not been designated as such, to reduce foreign currency transaction risk related to certain intercompany assets and liabilities denominated in a currency other than functional currency. These undesignated instruments are recorded at fair value as a derivative asset or liability with the corresponding change in fair value recognized in selling, general and administrative expenses. There were no outstanding foreign exchange forward contracts not designated under hedge accounting as of December 31, 2025 and 2024. Selling, general and administrative expenses during the year ended December 31, 2023 included a gain of $0.1 million, related to undesignated foreign exchange forward derivative instruments.
Interest Rate Derivative Instruments
From time to time, the Company enters into interest rate swap contracts to reduce interest rate risk related to floating rate debt. Under such contracts, the Company pays fixed rate interest and receives variable rate interest, in effect converting a portion of its floating rate debt to fixed rate debt. Interest rate swap contracts are accounted for as cash flow hedges. As of December 31, 2025, there were no outstanding interest rate swap contracts. As of December 31, 2024, the notional value of the Company's outstanding interest rate swap contracts was $100.0 million.
Impact on Financial Statements
The fair value of hedge instruments recognized on the consolidated balance sheets was as follows:
(in thousands)December 31,
Balance Sheet LocationHedge Instrument Type20252024
Prepaid and other assetsForeign exchange forward$2,950 $8,135 
Interest rate swap— 
Accrued expenses and other liabilitiesForeign exchange forward1,746 251 
Interest rate swap— 
The hedge instrument (losses) gains recognized in accumulated other comprehensive loss, net of tax was as follows:
 Year ended December 31,
(in thousands)202520242023
Type of hedge
Foreign exchange forward$(3,835)$12,118 $4,880 
Interest rate swap — 575 991 
 Total$(3,835)$12,693 $5,871 
Based on the current valuation, during the next 12 months the Company expects to reclassify a net gain of $1.2 million related to foreign exchange derivative instruments from accumulated other comprehensive loss, net of tax into cost of goods sold. For further information related to amounts recognized in accumulated other comprehensive loss, net of tax, see Note 18.
    The hedge instrument gains recognized on the consolidated statements of operations was as follows:
 Year ended December 31,
(in thousands)202520242023
Location of gains in consolidated statements of operations
Foreign exchange forward:
Cost of goods sold$2,464 $11,414 $6,982 
Selling, general and administrative (1)
(2,403)2,318 665 
Total $61 $13,732 $7,647 
Interest rate swap:
Interest expense, net$$872 $690 
Total$$872 $690 
_________________________________
(1)    Relates to net (losses) gains on foreign exchange forward contracts derived from previously designated cash flow hedges.
Credit Risk
The Company enters into derivative contracts with major financial institutions with investment grade credit ratings and is exposed to credit losses in the event of non-performance by these financial institutions. This credit risk is generally limited to the unrealized gains in the derivative contracts. However, the Company monitors the credit quality of these financial institutions, as well as its own credit quality, and considers the risk of counterparty default to be minimal.
v3.25.4
Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
Assets and liabilities measured at fair value on a recurring basis as of December 31, 2025 were as follows:
 Fair Value Measurements as of 
 December 31, 2025 using: 
(in thousands)Level 1Level 2Level 3Balance Sheet Location
Assets    
Rabbi trust$2,906 $— $— Prepaid and other assets
Foreign exchange derivative instruments— 2,950 — Prepaid and other assets
Deferred compensation program assets719 — — Other assets
Total assets$3,625 $2,950 $— 
Liabilities
Foreign exchange derivative instruments$— $1,746 $— Accrued expenses and other liabilities
Deferred compensation program liabilities719 — — Other noncurrent liabilities
Total liabilities$719 $1,746 $— 
Assets and liabilities measured at fair value on a recurring basis as of December 31, 2024 were as follows:
 Fair Value Measurements as of 
 December 31, 2024 using: 
(in thousands)Level 1Level 2Level 3Balance Sheet Location
Assets    
Rabbi trust$3,150 $— $— Prepaid and other assets
Foreign exchange derivative instruments— 8,135 — Prepaid and other assets
Interest rate derivative instruments— — Prepaid and other assets
Deferred compensation program assets633 — — Other assets
Total assets$3,783 $8,139 $— 
Liabilities
Foreign exchange derivative instruments$— $251 $— Accrued expenses and other liabilities
Interest rate derivative instruments— — Accrued expenses and other liabilities
Deferred compensation program liabilities633 — — Other noncurrent liabilities
Total liabilities$633 $252 $— 
Rabbi trust assets are used to fund certain retirement obligations of the Company. The assets underlying the Rabbi trust are equity and fixed income exchange‑traded funds.
Deferred compensation program assets and liabilities represent a program where select employees could defer compensation until termination of employment. Effective July 29, 2011, this program was amended to cease all employee compensation deferrals and provided for the distribution of all previously deferred employee compensation. The program remains in effect with respect to the value attributable to the employer match contributed prior to July 29, 2011.
Foreign exchange derivative instruments are foreign exchange forward contracts primarily used to limit currency risk that would otherwise result from changes in foreign exchange rates (Note 12). The Company used the mid‑price of foreign exchange forward rates as of the close of business on the valuation date to value each foreign exchange forward contract at each reporting period.
Interest rate derivative instruments are interest rate swap contracts used to reduce interest rate risk related to the Company's floating rate debt (Note 12). The valuation for the interest rate swap was calculated as the net of the discounted future cash flows of the pay and receive legs of the swap. Mid-market interest rates on the valuation date were used to create the forward curve for floating legs and discount curve.
v3.25.4
Pension and Other Postretirement Benefits
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Pension and Other Postretirement Benefits Pension and Other Postretirement Benefits
The Company has various pension and post-employment plans which provide for payment of benefits to certain eligible employees, mainly commencing between the ages of 50 and 65, and for payment of certain disability benefits. After meeting certain qualifications, eligible employees acquire a vested right to future benefits. The benefits payable under the plans are generally determined on the basis of an employee's length of service and/or earnings. Employer contributions to the plans are made, as necessary, to ensure legal funding requirements are satisfied. The Company may make contributions in excess of the legal funding requirements.
The Company also provides postretirement healthcare benefits to certain retirees. Many employees and retirees outside of the United States are covered by government sponsored healthcare programs.
The following table presents the change in benefit obligation, change in plan assets and funded status for the Company's defined benefit and postretirement benefit plans for the year ended December 31, 2025:
(in thousands)Pension
Benefits
(Underfunded)
Pension
Benefits
(Overfunded)
Postretirement
Benefits
Change in projected benefit obligation ("PBO")   
Benefit obligation at December 31, 2024
$211,984 $18,555 $11,298 
Service cost4,983 — 322 
Interest cost10,239 1,047 549 
Actuarial loss (gain)2,916 (338)(103)
Curtailments— (309)— 
Settlements(27,344)— — 
Participants’ contributions— — 741 
Benefit payments(4,472)(1,236)(1,295)
Deconsolidation of VIE gain(233)— — 
Foreign currency translation848 1,403 — 
Projected benefit obligation at December 31, 2025
198,921 19,122 11,512 
Accumulated benefit obligation at December 31, 2025
184,945 19,122 11,512 
Change in plan assets
Fair value of plan assets at December 31, 2024
140,288 22,848 — 
Return on plan assets11,280 103 — 
Employer contributions11,883 247 554 
Participants’ contributions— — 741 
Settlements(27,344)— — 
Benefit payments(4,472)(1,236)(1,295)
Deconsolidation of VIE gain(175)— — 
Foreign currency translation31 1,732 — 
Fair value of plan assets at December 31, 2025
131,491 23,694 — 
Funded status (fair value of plan assets less PBO)$(67,430)$4,572 $(11,512)
The following table presents the change in benefit obligation, change in plan assets and funded status for the Company's defined benefit and postretirement benefit plans for the year ended December 31, 2024:
(in thousands)Pension
Benefits
(Underfunded)
Pension
Benefits
(Overfunded)
Postretirement
Benefits
Change in projected benefit obligation   
Benefit obligation at December 31, 2023
$219,642 $20,559 $11,428 
Service cost5,321 — 333 
Interest cost9,761 953 519 
Actuarial gain(946)(1,678)(208)
Curtailments(176)— — 
Settlements(16,046)— — 
Participants’ contributions— — 745 
Benefit payments(4,404)(986)(1,519)
Foreign currency translation(1,168)(293)— 
Projected benefit obligation at December 31, 2024
211,984 18,555 11,298 
Accumulated benefit obligation at December 31, 2024
195,080 18,308 11,298 
Change in plan assets
Fair value of plan assets at December 31, 2023
154,216 26,557 — 
Return on plan assets(3,533)(2,367)— 
Employer contributions10,183 — 774 
Participants’ contributions— — 745 
Settlements(16,046)— — 
Benefit payments(4,404)(986)(1,519)
Foreign currency translation(128)(356)— 
Fair value of plan assets at December 31, 2024
140,288 22,848 — 
Funded status (fair value of plan assets less PBO)$(71,696)$4,293 $(11,298)
The above components of the change in the underfunded defined benefit PBO for the years ended December 31, 2025 and 2024 are primarily driven by the U.S. defined benefit plans. The actuarial loss related to the U.S. defined benefit plans for the year ended December 31, 2025 includes a $6.1 million actuarial loss attributable to plan experience being different than anticipated, primarily related to lump sums paid and other demographic status changes, as well as a $4.0 million actuarial loss attributable to the change in discount rates, partially offset by a $5.6 million actuarial gain attributable to the updated demographic assumptions and a $2.4 million actuarial gain attributable to the change in the lump sum conversion rates and the associated IRS mortality assumptions update. The actuarial gain related to the U.S. defined benefit plans for the year ended December 31, 2024 includes a $7.4 million actuarial gain attributable to the change in discount rates, a $4.1 million actuarial loss attributable to the change in the lump sum conversion rates and the associated IRS mortality assumptions update and a $2.5 million actuarial loss attributable to plan experience being different than anticipated, primarily related to differences in expected future salaries and actual amounts paid during 2024.
The Company had one overfunded defined benefit plan for the years ended December 31, 2025 and 2024. The actuarial gain for the year ended December 31, 2025 includes a $0.3 million actuarial gain primarily attributable to the change in discount rates, the change in inflation and census data updates. The actuarial gain for the year ended December 31, 2024 primarily includes a $1.9 million actuarial gain attributable to the change in discount rates.
The change in the postretirement benefit plan PBO for the year ended December 31, 2025 includes a $0.9 million actuarial gain attributable to the updated demographic assumptions and health care trend rates, a $0.5 million actuarial loss attributable to plan experience and a $0.3 million actuarial loss attributable to the change in the discount rate. The change in the postretirement benefit plan PBO for the year ended December 31, 2024 includes a $0.6 million actuarial gain due to the change in the discount rate, offset in part by a $0.3 million actuarial loss due to updated health care trend rates.
The amount of pension and postretirement assets and liabilities recognized on the consolidated balance sheets was as follows:
 Pension BenefitsPostretirement Benefits
December 31, December 31, 
(in thousands)2025202420252024
Other assets$4,572 $4,293 $— $— 
Accrued compensation and benefits(9,193)(7,596)(993)(988)
Accrued pension and other postretirement benefits(58,237)(64,100)(10,519)(10,310)
Net liability recognized$(62,858)$(67,403)$(11,512)$(11,298)
The amounts in accumulated other comprehensive loss, net of tax on the consolidated balance sheets that have not yet been recognized as components of net periodic benefit cost (credit) were as follows:
 Pension BenefitsPostretirement Benefits
 Year ended December 31, Year ended December 31, 
(in thousands)202520242023202520242023
Net actuarial (loss) gain at beginning of year$(33,848)$(23,944)$(28,208)$7,593 $8,656 $7,283 
Actuarial gain (loss)700 (10,625)4,695 103 208 2,403 
Curtailment impact309 128 — — — — 
Settlement impact2,270 104 (39)— — — 
Amortization of actuarial loss (gain) 289 234 94 (1,032)(1,134)(893)
Amortization of prior service cost (credit)89 95 182 (4)(137)(137)
Deconsolidation of VIE gain(61)— — — — — 
Foreign currency translation(990)160 (668)— — — 
Net actuarial (loss) gain at end of year$(31,242)$(33,848)$(23,944)$6,660 $7,593 $8,656 
Components of net periodic benefit cost (credit) were as follows: 
 Pension BenefitsPostretirement Benefits
 Year ended December 31, Year ended December 31, 
(in thousands)202520242023202520242023
Components of net periodic benefit cost (credit)      
Service cost$4,983 $5,321 $5,679 $322 $333 $429 
Interest cost11,286 10,714 11,316 549 519 662 
Expected return on plan assets(8,105)(7,349)(7,858)— — — 
Curtailment income— (48)— — — — 
Settlements2,270 104 (39)— — — 
Amortization of net loss (gain) 289 234 94 (1,032)(1,134)(893)
Amortization of prior service cost (credit)89 95 182 (4)(137)(137)
Net periodic benefit cost (credit)$10,812 $9,071 $9,374 $(165)$(419)$61 
The non-service cost components of net periodic benefit cost (credit) are included in other (income) expense, net in the consolidated statements of operations (Note 19).  
The weighted average assumptions used to determine benefit obligations at December 31, 2025 and 2024 were as follows:
 Pension BenefitsPostretirement Benefits
 2025202420252024
Discount rate5.43 %5.57 %5.19 %5.54 %
Rate of compensation increase3.82 %3.81 %N/AN/A
The weighted average assumptions used to determine net periodic benefit cost (credit) for the years ended December 31, 2025, 2024 and 2023 were as follows:
 Pension BenefitsPostretirement Benefits
 202520242023202520242023
Discount rate5.57 %4.93 %5.16 %5.54 %4.92 %5.10 %
Expected long-term rate of return on plan assets4.52 %3.75 %3.91 %N/AN/AN/A
Rate of compensation increase3.81 %3.80 %3.81 %N/AN/AN/A
The assumed healthcare cost trend rates used to determine benefit obligations and net periodic benefit cost (credit) for postretirement benefits as of and for the years ended December 31, 2025, 2024 and 2023 were as follows:
 202520242023
Healthcare cost trend rate assumed for next year
6.75%/11.00%
7.00%/11.75%
7.00%/8.50%
Rate that the cost trend rate is assumed to decline
(the ultimate trend rate)
4.50 %4.50 %4.50 %
Year that the rate reaches the ultimate trend rate203620352033
Plan Assets
Pension assets by major category of plan assets and the type of fair value measurement as of December 31, 2025 were as follows:
(in thousands)TotalQuoted Prices in
Active Markets for
Identical Assets
(Level 1)
Significant
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Asset category    
Cash$132 $132 $— $— 
Fixed income securities24,239 — 24,239 — 
$24,371 $132 $24,239 $— 
Commingled funds
Measured at net asset value130,814 
 $155,185 
Pension assets by major category of plan assets and the type of fair value measurement as of December 31, 2024 were as follows:
(in thousands)TotalQuoted Prices in
Active Markets for
Identical Assets
(Level 1)
Significant
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Asset category    
Cash$359 $359 $— $— 
Fixed income securities23,123 — 23,123 — 
$23,482 $359 $23,123 $— 
Commingled funds
Measured at net asset value139,654 
 $163,136 
Pension assets include fixed income securities and commingled funds. Fixed income securities are valued at daily closing prices or institutional mid-evaluation prices provided by independent industry-recognized pricing sources. Commingled funds are not traded in active markets with quoted prices and as a result, are valued using the net asset values provided by the administrator of the fund. The investments underlying the net asset values are based on quoted prices traded in active markets. In accordance with ASU 2015-7, Fair Value Measurement: Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent), the Company has elected the practical expedient to exclude assets measured at net asset value from the fair value hierarchy.
The Company's investment strategy seeks to reduce asset-liability risk as the funded ratio of the plan improves. The mix of return seeking and liability hedging assets is determined by taking into account factors such as the funded status level of
the plan, the characteristics of the plan’s liabilities, asset volatility and local regulations. All retirement asset allocations are reviewed periodically to ensure the allocation meets the needs of the liability structure.
Master trusts were established to hold the assets of the Company's U.S. defined benefit plan. During the years ended December 31, 2025 and 2024, the U.S. defined benefit plan asset allocation of these trusts targeted a return-seeking investment allocation of 19% and a liability-hedging investment allocation of 81%. Return-seeking investments include equities, real estate, high yield bonds and other instruments. Liability-hedging investments include assets such as corporate and government fixed income securities.
The Company's future expected blended long-term rate of return on plan assets of 4.51% is determined based on long-term historical performance of plan assets, current asset allocation and projected long-term rates of return.
Estimated Contributions
The Company expects to make pension contributions of approximately $14.0 million during 2026 based on current assumptions as of December 31, 2025.
Estimated Future Retirement Benefit Payments
The following retirement benefit payments, which reflect expected future service, are expected to be paid as follows:
(in thousands)Pension
Benefits
Postretirement
Benefits
Year ending December 31,  
2026$28,813 $993 
202718,398 1,097 
202819,733 1,109 
202919,426 1,093 
203020,314 1,152 
Thereafter98,869 5,714 
 $205,553 $11,158 
The estimated future retirement benefit payments noted above are estimates and could change significantly based on differences between actuarial assumptions and actual events and decisions related to lump sum distribution options that are available to participants in certain plans.
International Plans
Pension coverage for certain eligible employees of the Company's international subsidiaries is provided, to the extent deemed appropriate, through separate defined benefit pension plans. The international defined benefit pension plans are included in the tables above. As of December 31, 2025 and 2024, the international pension plans had total projected benefit obligations of $38.0 million and $35.3 million, respectively, and fair values of plan assets of $24.5 million and $24.0 million, respectively. The majority of the plan assets are invested in equity securities and insured pension assets. The net periodic benefit cost related to international plans was $2.9 million, $3.0 million and $2.8 million for the years ended December 31, 2025, 2024 and 2023, respectively.
Defined Contribution Plans
The Company sponsors a number of defined contribution plans and company contributions related to these plans are determined under various formulas. Company contributions to defined contribution plans amounted to $23.0 million, $22.5 million and $21.3 million for the years ended December 31, 2025, 2024 and 2023, respectively.
v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The components of income before income taxes were as follows:
 Year ended December 31, 
(in thousands)202520242023
Domestic operations$123,515 $185,426 $158,999 
Foreign operations116,011 64,241 82,601 
Income before income taxes$239,526 $249,667 $241,600 
Income tax expense (benefit) was as follows:
 Year ended December 31, 
(in thousands)202520242023
Current expense    
United States$9,692 $18,186 $9,704 
Foreign28,733 28,724 17,876 
Current income tax expense 38,425 46,910 27,580 
Deferred expense (benefit)
United States12,651 (907)6,626 
Foreign1,290 1,822 8,787 
Deferred income tax expense13,941 915 15,413 
Total income tax expense$52,366 $47,825 $42,993 
For the year ended December 31, 2025, the Company's United States current income tax expense is comprised of $5.0 million of U.S. federal current income tax expense and $4.7 million of U.S. state current income tax expense. For the year ended December 31, 2025, the Company's United States deferred income tax expense is comprised of $11.5 million of U.S. federal deferred income tax expense and $1.2 million of U.S. state deferred income tax expense.
The following table represents a reconciliation of income taxes computed at the federal statutory income tax rate of 21% to income tax expense as reported:
Year ended December 31, 2025
(in thousands)AmountPercent
Earnings from continuing operations, before income tax expense$239,526 
U.S. federal statutory tax rate50,300 21.0 %
State and local income taxes (1)
4,477 1.9 %
Federal
Effect of cross-border tax laws
Foreign-derived intangible income (FDII)(8,061)(3.4)%
Other3,052 1.3 %
Tax credits
Foreign tax credits(4,616)(1.9)%
R&D tax credits(3,136)(1.3)%
Changes in valuation allowances120 — %
Nontaxable or nondeductible items
Executive compensation3,449 1.4 %
Other(140)(0.1)%
Other adjustments247 0.1 %
Cayman Islands
Nontaxable non-cash gain on deconsolidation(4,152)(1.7)%
Other131 0.1 %
Republic of Korea
Withholding taxes3,355 1.4 %
Other1,351 0.6 %
Other foreign jurisdictions4,456 1.9 %
Changes in unrecognized tax benefits1,533 0.6 %
Income tax expense as reported$52,366 21.9 %
_________________________________
(1) State taxes in California, Pennsylvania, New York, Illinois, Georgia, Indiana, and Massachusetts made up the majority of the tax effect in this category.
The following table represents a reconciliation of income taxes computed at the federal statutory income tax rate of 21% to income tax expense as reported:
 Year ended December 31,
(in thousands)20242023
Income tax expense computed at federal statutory income tax rate$52,430 $50,736 
Foreign taxes, net of credits(14,433)(11,859)
Net adjustments for uncertain tax positions1,943 1,010 
State and local taxes5,341 6,160 
Nondeductible expenses2,258 2,250 
Valuation allowance6,763 (110)
Tax credits(6,486)(5,214)
Miscellaneous other, net20 
Income tax expense as reported$47,825 $42,993 
Effective income tax rate19.2 %17.8 %
The components of net deferred tax assets (liabilities) were as follows:
 December 31, 
(in thousands)20252024
Deferred tax assets  
Compensation and benefits$15,648 $13,683 
Share-based compensation8,657 8,354 
Pension and other postretirement benefits12,065 13,659 
Inventories19,297 19,170 
R&D capitalization61,994 60,261 
Lease liability36,447 21,288 
Transaction costs331 562 
Nondeductible accruals and reserves13,415 13,033 
Miscellaneous198 1,034 
Net operating loss and other tax carryforwards44,931 52,770 
Gross deferred tax assets212,983 203,814 
Valuation allowance(36,519)(40,762)
Total deferred tax assets176,464 163,052 
Deferred tax liabilities
Property, plant and equipment(5,665)(6,986)
Identifiable intangible assets(102,949)(94,563)
Right-of-use assets(35,028)(19,904)
Tax on unremitted earnings(14,956)(11,328)
Foreign exchange derivative instruments(1,245)(2,416)
Miscellaneous(3,144)(1,656)
Total deferred tax liabilities(162,987)(136,853)
Net deferred tax asset$13,477 $26,199 
Under U.S. tax law and regulations, certain changes in the ownership of the Company’s shares can limit the annual utilization of tax attributes (tax loss and tax credit carryforwards) that were generated prior to such ownership changes. The annual limitation could affect the realizability of the Company’s deferred tax assets recorded in the financial statement for its tax credit carryforwards because the carryforward periods have a finite duration. The 2016 initial public offering, and associated share transfers, resulted in significant changes in the composition of the ownership of the Company’s shares. Based on its analysis of the change of ownership tax rules in conjunction with the estimated amount and source of its future earnings and related tax profile, the Company believes its existing U.S. tax attributes will be utilized prior to their expiration, with the exception of certain tax attributes for which the Company has established a valuation allowance.
As of December 31, 2025 and 2024, the Company had state net operating loss (“NOL”) carryforwards of $54.6 million and $53.6 million, respectively. These NOL carryforwards will begin to expire in 2026. As of December 31, 2025 and 2024, the Company had foreign NOL carryforwards of $11.8 million and $32.6 million, respectively. These foreign NOL carryforwards will begin to expire in 2034. As of December 31, 2025 and 2024, the Company had U.S. foreign tax credit carryforwards of $27.8 million and $27.7 million, respectively. These U.S. foreign tax credits will begin to expire in 2028. As of December 31, 2025 and 2024, the Company had U.S. general business credit carryforwards of $4.1 million and $6.2 million, respectively. These U.S. general business credits will begin to expire in 2034. As of December 31, 2025 and 2024, the Company had state income tax credits of $10.9 million and $9.8 million, respectively. These state income tax credits will begin to expire in 2036.
Changes in the valuation allowance for deferred tax assets were as follows:
 December 31, 
(in thousands)202520242023
Valuation allowance at beginning of year$40,762 $33,999 $34,109 
(Decreases) increases recorded to income tax provision(4,243)6,763 (110)
Valuation allowance at end of year$36,519 $40,762 $33,999 
The Company evaluates the realizability of its deferred tax assets based upon the weight of available positive and negative evidence. In assessing the realizability of these assets, the Company considered numerous factors including historical profitability, the character and estimated future taxable income, prudent and feasible tax planning strategies, and the industry in which it operates. The Company’s conclusion was primarily driven by cumulative income in its respective tax jurisdictions as well as projections of future income driven by sustained profitability.
In 2025, the change in valuation allowance of $4.2 million is principally due to the deconsolidation of Lionscore as described in Note 8, as well as changes due to excess U.S. foreign tax credits arising from the Company's Japan branch operations and state tax attributes that the Company expects to expire unutilized. In 2024, the change in valuation allowance was principally due to losses incurred related to Lionscore (Note 24), excess U.S. foreign tax credits arising from the Company’s Japan branch operations, and state tax attributes that the Company expects to expire unutilized. In 2023, the change in valuation allowance was principally due to excess U.S. foreign tax credits arising from its Japan branch operations and state tax attributes that the Company expects to expire unutilized.

The Company has determined that its undistributed earnings for most of its foreign subsidiaries are not permanently reinvested. The Company has provided for withholding taxes on all unremitted earnings that are not permanently reinvested, as required.
The Company's unrecognized tax benefits represent tax positions for which reserves have been established. The following table represents a reconciliation of the activity related to the unrecognized tax benefits, excluding accrued interest and penalties:
December 31, 
(in thousands)202520242023
Unrecognized tax benefits at beginning of year$12,587 $10,782 $9,538 
Gross additions - prior year tax positions— — 191 
Gross additions - current year tax positions1,715 1,965 1,229 
Gross reductions - prior year tax positions(568)(160)(176)
Unrecognized tax benefits at end of year$13,734 $12,587 $10,782 
As of December 31, 2025, 2024 and 2023, the unrecognized tax benefits of $13.7 million, $12.6 million and $10.8 million, respectively, would affect the Company's future effective tax rate if recognized.
The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes on the consolidated statements of operations. As of December 31, 2025, the Company recognized a liability of $0.6 million for interest and penalties. As of both December 31, 2024 and 2023, the Company recognized a liability of $0.2 million for interest and penalties, respectively. During the year ended December 31, 2025, the Company recognized income tax expense of $0.4 million related to interest and penalties as a component of income tax expense. During the years ended December 31, 2024 and 2023, the Company recognized an income tax expense of $0.2 million and an income tax benefit of $0.2 million related to interest and penalties as a component of income tax expense, respectively.

The Company and certain subsidiaries have tax years that remain open and are subject to examination by tax authorities in the following major taxing jurisdictions: United States for years after July 29, 2011, Japan for years after 2019, Korea for years after 2020 and the United Kingdom for years after 2023. The Company files income tax returns on a combined, unitary, or stand-alone basis in multiple state and local jurisdictions, which generally have statute of limitations from three to four years. Various state and local income tax returns, as well as certain international jurisdictions, are currently in the process of examination. These examinations are unlikely to result in any significant changes to the amounts of unrecognized tax benefits on the consolidated balance sheet as of December 31, 2025.
On July 4, 2025, the U.S. government enacted the One Big Beautiful Bill Act, which includes, among other provisions, changes to the U.S. corporate income tax system, including the allowance of immediate expensing of qualifying research and development expenses and permanent extensions of certain provisions within the Tax Cuts and Jobs Act of 2017. The legislation has multiple effective dates, with certain provisions effective in 2025 and others in future periods. The Company has completed its initial assessment of the enacted law and has included the impact of the enactment within its consolidated financial statements for the year ended December 31, 2025.
v3.25.4
Common Stock
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Common Stock Common Stock
As of December 31, 2025 and 2024, the Company's certificate of incorporation, as amended and restated, authorized the Company to issue 500,000,000 shares of $0.001 par value common stock. Each share of common stock entitles the holder to one vote on all matters submitted to a vote of the Company's shareholders. Common shareholders are entitled to receive dividends whenever funds are legally available and when declared by the board of directors, subject to the prior rights of holders of all classes of stock outstanding.
Dividends
The Company declared dividends per common share, including DERs (Note 17), during the periods presented as follows:
 Dividends
per Common Share
Amount
(in thousands)
2025:
  
Fourth Quarter$0.235 $14,112 
Third Quarter0.235 14,388 
Second Quarter0.235 14,298 
First Quarter0.235 14,576 
Total dividends declared in 2025
$0.940 $57,374 
2024:
  
Fourth Quarter$0.215 $13,476 
Third Quarter0.215 13,787 
Second Quarter0.215 13,873 
First Quarter0.215 14,155 
Total dividends declared in 2024
$0.860 $55,291 
2023:
  
Fourth Quarter$0.195 $12,941 
Third Quarter0.195 13,098 
Second Quarter0.195 13,667 
First Quarter0.195 13,629 
Total dividends declared in 2023
$0.780 $53,335 
During the first quarter of 2026, the Company's board of directors declared a dividend of $0.255 per share of common stock to shareholders of record as of March 6, 2026, which is payable on March 20, 2026.
Share Repurchase Program
As of December 31, 2025, the board of directors had authorized the Company to repurchase up to $1.25 billion of its issued and outstanding common stock since the share repurchase program was established in 2018. This program will remain in effect until completed or until terminated by the board of directors. Share repurchases may be effected from time to time in open market or privately negotiated transactions, including transactions with affiliates, with the timing of purchases and the amount of stock purchased generally determined at the discretion of the Company consistent with the Company's general working capital needs and within the constraints of the 2025 Credit Agreement (Note 11).
On June 16, 2022, the Company entered into an agreement with Magnus Holdings Co., Ltd. ("Magnus") to purchase from Magnus an equal amount of its common stock as it purchases on the open market over the period of time from July 1, 2022 through January 13, 2023, up to an aggregate of $75.0 million, at the same weighted average per share price (the "2022 Agreement"). On August 30, 2022, the Company amended and restated the 2022 Agreement to increase the aggregate dollar amount of shares of its common stock that it would purchase from Magnus from $75.0 million to $100.0 million (the "Amended and Restated 2022 Agreement"). In relation to this agreement, the Company recorded a share repurchase liability of $92.6 million for 2,000,839 shares of common stock, which was included in accrued expenses and other liabilities and treasury stock on the consolidated balance sheet as of December 31, 2022. Between January 1, 2023 and January 13, 2023, the Company purchased an additional 167,689 shares of its common stock on the open market for an aggregate of $7.4 million, bringing the cumulative total open market purchases since the inception of the 2022 Agreement to $100.0 million. As a result, on January 23, 2023, the Company purchased 2,168,528 shares of its common stock from Magnus for an aggregate of $100.0 million, in satisfaction of its obligation under the Amended and Restated 2022 Agreement.
On June 9, 2023, the Company entered into an agreement with Magnus to purchase from Magnus an equal amount of its common stock as it purchases on the open market over the period of time from June 12, 2023 through October 27, 2023, up to an aggregate of $100.0 million, at the same weighted average per share price (the "2023 Agreement"). On November 3, 2023, the Company purchased 1,824,994 shares of its common stock from Magnus for an aggregate of $100.0 million in satisfaction of its obligation under the 2023 Agreement.
On March 14, 2024, the Company entered into an agreement with Magnus to purchase from Magnus an equal amount of its common stock as it purchases on the open market over the period of time from April 1, 2024 through June 28, 2024, up to an aggregate of $37.5 million, at the same weighted average per share price (the "March 2024 Agreement"). On July 10, 2024, the Company purchased 587,520 shares of its common stock from Magnus for an aggregate of $37.5 million in satisfaction of its obligation under the March 2024 Agreement.
On June 14, 2024, the Company entered into an agreement with Magnus to purchase from Magnus an equal amount of its common stock as it purchases on the open market over the period of time from July 1, 2024 through December 31, 2024, up to an aggregate of $62.5 million, at the same weighted average per share price (the "June 2024 Agreement"). In relation to this agreement, the Company recorded a share repurchase liability of $62.5 million for 935,907 shares of common stock, which was included in accrued expenses and other liabilities and treasury stock on the consolidated balance sheet as of December 31, 2024. On April 10, 2025, the Company purchased 935,907 shares of its common stock from Magnus for an aggregate of $62.5 million in satisfaction of its obligation under the June 2024 Agreement.
On December 17, 2024, the Company entered into a new agreement with Magnus to purchase from Magnus an equal amount of its common stock as it purchases on the open market over the period of time from January 2, 2025 through June 30, 2025, up to an aggregate of $62.5 million, at the same weighted average per share price (the "December 2024 Agreement"). On July 10, 2025, the Company purchased 953,406 shares of its common stock from Magnus for an aggregate of $62.5 million in satisfaction of its obligation under the December 2024 Agreement.
The Company's share repurchase activity for the periods presented was as follows:
Year ended December 31,
(in thousands, except share and per share amounts)202520242023
Shares repurchased in the open market:
Shares repurchased1,244,337 2,070,660 2,492,883 
Average price$69.53 $65.34 $53.13 
Aggregate value (1)
$86,515 $135,301 $132,437 
Shares repurchased from Magnus:
Shares repurchased1,889,313 587,520 3,993,522 
Average price (2)
$66.17 $63.82 $50.08 
Aggregate value (1)
$125,009 $37,498 $200,002 
Total shares repurchased:
Shares repurchased3,133,650 2,658,180 6,486,405 
Average price$67.50 $65.01 $51.25 
Aggregate value (1)
$211,524 $172,799 $332,439 
___________________________________
(1) Excludes $0.7 million, $1.1 million and $1.1 million of excise tax on share repurchases during the years ended December 31, 2025, 2024 and 2023 respectively, which was included in the cost basis of treasury stock acquired.
(2) In accordance with the share repurchase agreements, shares purchased from Magnus are accrued for at the same weighted average price as those purchased on the open market, as if the purchase from Magnus had occurred on the same day. As such, the average price of Magnus repurchases during any given period will differ from open market repurchases due to the settlement of the previously recorded share repurchase liability, as well as, open market purchases made after the completion of the Magnus Share repurchase agreements.
As of December 31, 2025, the Company had $240.7 million remaining under the current share repurchase authorization.
Common Stock Retirement
The Company records retirements of repurchased common stock, upon either formal or constructive retirement, at cost and allocates the excess of the repurchase price over the par value of shares acquired to both retained earnings and additional paid-in capital. The portion allocated to additional paid-in capital is calculated on a pro rata basis of the shares to be retired and the total shares issued and outstanding as of the date of retirement. When shares of common stock are retired, they are deducted from the number of shares issued.
During the years ended December 31, 2025, 2024 and 2023, the Company retired 3,133,650 shares, 2,658,180 shares and 13,377,991 shares, respectively, of its previously repurchased common stock with an aggregate repurchase price of $212.2 million, $173.9 million and $626.1 million, respectively.
v3.25.4
Equity Incentive Plans
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Equity Incentive Plans Equity Incentive Plans
On June 2, 2025, the stockholders of the Company approved the Acushnet Holdings Corp. Amended and Restated 2015 Omnibus Incentive Plan (the “Amended and Restated 2015 Plan”). The Amended and Restated 2015 Plan increases the number of shares of common stock available for grant under the plan by 1,266,000 shares and extends the term of the plan through June 2, 2035. Under the Amended and Restated 2015 Plan, the Company may grant stock options, stock appreciation rights, restricted shares of common stock, restricted stock units ("RSUs"), performance stock units ("PSUs") and other share-based and cash-based awards to members of the board of directors, officers, employees, consultants and advisors of the Company. The Amended and Restated 2015 Plan is administered by the compensation committee (the “Administrator”). The Administrator has the authority to establish the terms and conditions of any award issued or granted under the Amended and Restated 2015 Plan. As of December 31, 2025, the only equity-based awards granted under the Amended and Restated 2015 Plan were RSUs and PSUs.
Restricted Stock and Performance Stock Units
RSUs granted to members of the board of directors vest immediately into shares of common stock. RSUs granted to the officers, employees, consultants and advisors of the Company vest in accordance with the terms of the grants, generally over three years, with one-third of each grant vesting annually, subject to the recipient’s continued service to the Company. PSUs granted to Company officers and other employees vest based upon the Company's performance against specified metrics, generally over a three year performance period, subject to the recipient's continued service to the Company. At the end of the
performance period, the number of shares of common stock that could be issued is determined based upon the Company's performance against these metrics. The number of shares that could be issued can range from 0% to 200% of the recipient's target award. Recipients of the awards granted under the Amended and Restated 2015 Plan may elect to defer receipt of all or any portion of any shares of common stock issuable upon vesting to a future date elected by the recipient.
All RSUs and PSUs granted under the Amended and Restated 2015 Plan have DERs, which entitle holders of RSUs and PSUs to the same dividend value per share as holders of common stock and can be paid in either cash or common stock. DERs are subject to the same vesting and other terms and conditions as the corresponding unvested RSUs and PSUs. DERs are paid when the underlying shares of common stock are delivered.
Each share issued with respect to RSUs and PSUs granted under the Amended and Restated 2015 Plan reduces the number of shares available for grant. RSUs and PSUs forfeited and shares withheld to satisfy tax withholding obligations increase the number of shares available for grant. As of December 31, 2025, there were 6,007,959 remaining shares of common stock reserved for issuance under the Amended and Restated 2015 Plan of which 3,239,562 remained available for future grants.
A summary of the Company’s RSUs and PSUs as of December 31, 2025, 2024 and 2023 and changes during the years then ended is presented below: 
 Number
of
RSUs
Weighted-
Average
Fair
Value RSUs
Number
of
PSUs(5)
Weighted-
Average
Fair
Value PSUs
Outstanding as of December 31, 2022
944,695 $37.48 529,366 $36.30 
Granted476,614 48.10 196,572 48.22 
Vested (1)(2)
(528,020)31.87 (231,809)25.80 
Forfeited(25,226)46.85 (13,875)42.33 
Outstanding as of December 31, 2023
868,063 $46.45 480,254 $46.07 
Granted317,753 66.87 156,087 66.77 
Vested (1)(3)
(495,068)46.51 (133,099)45.36 
Forfeited(22,718)38.27 (2,275)56.40 
Outstanding as of December 31, 2024
668,030 $56.40 500,967 $52.66 
Granted340,565 68.78 165,248 68.21 
Vested (1)(4)
(366,653)52.66 (151,848)43.96 
Forfeited(38,794)65.40 (13,996)66.67 
Outstanding as of December 31, 2025
603,148 $65.08 500,371 $60.05 
_______________________________________________________________________________
(1)    Based upon the Company’s level of achievement of the applicable performance metrics, the recipients of the 151,848, 133,099 and 231,809 PSUs vested during the year ended December 31, 2025, 2024 and 2023, respectively, were entitled to receive 196,795, 266,198 and 461,568 shares of common stock, respectively.
(2) Included 88,760 and 230,089 shares of common stock related to RSUs and PSUs, respectively, that were not delivered as of December 31, 2023. The aggregate fair value of RSUs vested was $25.6 million. The aggregate fair value of PSUs vested, as adjusted for the Company’s achievement of the applicable performance metrics, was $22.5 million.
(3) Included 54,117 and 86,770 shares of common stock related to RSUs and PSUs, respectively, that were not delivered as of December 31, 2024. The aggregate fair value of RSUs vested was $32.2 million. The aggregate fair value of PSUs vested, as adjusted for the Company’s achievement of the applicable performance metrics, was $17.8 million.
(4) Included 43,321 and 75,690 shares of common stock related to RSUs and PSUs, respectively, that were not delivered as of December 31, 2025. The aggregate fair value of RSUs vested was $24.1 million. The aggregate fair value of PSUs vested, as adjusted for the Company’s achievement of the applicable performance metrics, was $12.9 million.
(5) Number of PSUs assume that 100% of the target level of performance was achieved.
    Compensation expense recorded related to RSUs and PSUs in the consolidated statements of operations was as follows:
 Year ended December 31,
(in thousands)202520242023
RSUs$20,394 $19,146 $17,055 
PSUs8,186 11,190 11,989 
The remaining unrecognized compensation expense related to unvested RSUs and unvested PSUs granted was $21.8 million and $9.9 million, respectively, as of December 31, 2025 and is expected to be recognized over the related weighted average period of 1.4 years and 1.7 years, respectively.
A summary of shares of common stock issued related to the Amended and Restated 2015 Plan, including the impact of any DERs issued in common stock, is presented below:
Year endedYear ended
 December 31, 2025December 31, 2024
RSUsPSUsRSUsPSUs
Shares of common stock issued340,236 123,909 479,760219,823 
Shares of common stock withheld by the Company as payment by employees in lieu of cash to satisfy tax withholding obligations(118,845)(54,369)(160,291)(95,814)
Net shares of common stock issued221,391 69,540 319,469 124,009 
Cumulative undelivered shares of common stock508,628 544,215 480,608 471,078 

Compensation Expense
The allocation of share-based compensation expense in the consolidated statements of operations was as follows:
 Year ended December 31,
(in thousands)202520242023
Cost of goods sold$1,917 $1,748 $1,724 
Selling, general and administrative25,015 27,466 26,182 
Research and development1,648 1,578 1,803 
Total compensation expense before income tax28,580 30,792 29,709 
Income tax benefit4,677 5,416 5,126 
Total compensation expense, net of income tax$23,903 $25,376 $24,583 
v3.25.4
Accumulated Other Comprehensive Loss, Net of Tax
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Accumulated Other Comprehensive Loss, Net of Tax Accumulated Other Comprehensive Loss, Net of Tax
Accumulated other comprehensive loss, net of tax consists of foreign currency translation adjustments (Note 2), unrealized gains and losses from derivative instruments designated as cash flow hedges (Note 12) and pension and other postretirement adjustments (Note 14).
The components of and changes in accumulated other comprehensive loss, net of tax, were as follows:
(in thousands)Foreign
Currency
Translation

Foreign Exchange Derivative
Instruments

Interest Rate Swap
Derivative
Instruments
Pension and
Other
Postretirement
Accumulated
Other
Comprehensive
Loss, Net of Tax
Balances as of December 31, 2023
$(95,425)$3,929 $227 $(13,080)$(104,349)
Other comprehensive (loss) income before reclassifications(28,072)12,118 575 (10,129)(25,508)
Amounts reclassified from accumulated other comprehensive loss, net of tax
— (11,414)(872)(838)(13,124)
Tax benefit — 139 72 2,455 2,666 
Balances as of December 31, 2024
$(123,497)$4,772 $$(21,592)$(140,315)
Other comprehensive income (loss) before reclassifications20,964 (3,835)— 79 17,208 
Amounts reclassified from accumulated other comprehensive loss, net of tax
— (2,464)(3)1,612 (855)
Tax benefit (expense)— 2,012 (332)1,681 
Balances as of December 31, 2025
$(102,533)$485 $— $(20,233)$(122,281)
v3.25.4
Interest Expense, Net and Other Expense, Net
12 Months Ended
Dec. 31, 2025
Interest Expense and Other (Income) Expense, Net  
Interest Expense, Net and Other Expense, Net Interest Expense, Net and Other (Income) Expense, Net
The components of interest expense, net were as follows:
 Year ended December 31,
(in thousands)202520242023
Interest expense (1)
$59,407 $54,711 $43,630 
Gain on interest rate swap(3)(872)(690)
Interest income(1,116)(1,202)(1,652)
Total interest expense, net$58,288 $52,637 $41,288 
_________________________________
(1) Interest expense is net of capitalized interest of $2.0 million for the year ended December 31, 2025.

The components of other (income) expense, net were as follows:
 Year ended December 31,
(in thousands)202520242023
Gain on deconsolidation of VIE (Note 8)
$(20,887)$— $— 
Loss from equity method investment1,113 — — 
Non-service cost component of net periodic benefit cost5,342 2,998 3,327 
Other income(924)(1,040)(910)
Total other (income) expense, net$(15,356)$1,958 $2,417 
v3.25.4
Net Income per Common Share
12 Months Ended
Dec. 31, 2025
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.:
 Year ended December 31,
(in thousands, except share and per share amounts)202520242023
Net income attributable to Acushnet Holdings Corp.$188,545 $214,298 $198,429 
Weighted average number of common shares:
Basic60,299,145 63,345,806 67,063,933 
RSUs171,866 224,058 311,992 
PSUs97,041 78,374 141,180 
Diluted60,568,052 63,648,238 67,517,105 
Net income per common share attributable to Acushnet Holdings Corp.:
Basic$3.13 $3.38 $2.96 
Diluted$3.11 $3.37 $2.94 
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 years ended December 31, 2025, 2024 and 2023 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 each of 2025, 2024 and 2023, 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 years ended December 31, 2025, 2024 and 2023.
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:
 Year ended December 31,
 202520242023
RSUs122,994 161,217 66,590 
v3.25.4
Segment Information
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Information Segment Information
The Company’s operating segments are based on how the CODM, the Company's President and Chief Executive Officer, makes decisions about assessing performance and allocating resources. The Company has three reportable segments: (i) Titleist golf equipment, (ii) FootJoy golf wear and (iii) Golf gear. Titleist golf equipment includes Titleist and Pinnacle branded golf balls; PG Golf recycled golf balls; Titleist branded golf clubs including drivers, fairways, hybrids and irons; Vokey Design wedges; Scotty Cameron putters and Titleist Performance Institute. FootJoy golf wear includes FootJoy branded golf shoes, golf gloves, golf outerwear and golf apparel. Golf gear includes Titleist branded golf bags, headwear, golf gloves, travel gear and other golf accessories, as well as Club Glove travel products and Links & Kings luxury leather golf goods.
The CODM primarily uses segment operating income (loss) to evaluate the effectiveness of business strategies, assess segment operating performance and make decisions regarding costs to incur across the business. Segment operating income (loss) includes directly attributable expenses and certain shared costs of corporate administration that are allocated to the operating segments, but excludes certain other costs, such as interest expense, net; restructuring costs; the non-service cost component of net periodic benefit cost; transaction fees; as well as other items that are not allocated to the reportable segments. The CODM does not evaluate a measure of assets when assessing performance.
Results shown for the years ended December 31, 2025, 2024 and 2023 are not necessarily those which would be achieved if each segment was an unaffiliated business enterprise. There are no material intersegment transactions.
Information by reportable segment and a reconciliation to reported amounts are as follows:
Year ended December 31, 2025
(in thousands)Titleist Golf EquipmentFootJoy Golf WearGolf GearTotal Reportable Segments
Other (1)
Total Consolidated
Net sales$1,596,243 $569,908 $244,948 $2,411,099 $147,631 $2,558,730 
Segment expenses:
Cost of goods sold789,578 343,393 142,364 1,275,335 
Advertising and promotion181,973 49,050 14,200 245,223 
Research and development66,914 4,926 2,789 74,629 
Selling, general and administrative305,112 143,830 47,311 496,253 
Other segment items (2)
7,742 223 2,594 10,559 
Restructuring costs (3)
— — — — 16,824 
Other expenses— — — — 140,479 
Total operating income244,924 28,486 35,690 309,100 (9,672)299,428 
Reconciling items:
Interest expense, net (Note 19)
(58,288)
Loss on debt extinguishment (Note 11 )
(16,970)
Non-service cost component of net periodic benefit cost(5,342)
Other (4)
20,698 
Total income before income tax$239,526 
_________________________________
(1) Amounts represent operating segments that do not meet the quantitative thresholds to be a reportable segment, as well as unallocated corporate expenses. These non-reportable segments include two premium performance apparel businesses.
(2) Other segment items include identifiable intangible asset amortization expense.
(3) Restructuring costs primarily relate to the VBR program (Note 24).
(4) Other includes a non-cash gain on deconsolidation of $20.9 million related to Lionscore (Note 8).
Information by reportable segment and a reconciliation to reported amounts are as follows:
Year ended December 31, 2024
(in thousands)Titleist Golf EquipmentFootJoy Golf WearGolf GearTotal Reportable Segments
Other (1)
Total Consolidated
Net sales$1,507,817 $574,560 $232,141 $2,314,518 $142,573 $2,457,091 
Segment expenses:
Cost of goods sold711,544 352,225 142,870 1,206,639 
Advertising and promotion170,604 50,016 13,259 233,879 
Research and development59,534 4,338 2,218 66,090 
Selling, general and administrative282,408 142,741 45,399 470,548 
Other segment items (2)
9,801 221 2,594 12,616 
Restructuring costs (3)
— — — — 18,549 
Other expenses— — — — 144,508 
Total operating income 273,926 25,019 25,801 324,746 (20,484)304,262 
Reconciling items:
Interest expense, net (Note 19)
(52,637)
Non-service cost component of net periodic benefit cost(2,998)
Other1,040 
Total income before income tax$249,667 
_________________________________
(1) Amounts represent operating segments that do not meet the quantitative thresholds to be a reportable segment, as well as unallocated corporate expenses. These non-reportable segments include two premium performance apparel businesses.
(2) Other segment items include identifiable intangible asset amortization expense.
(3) Restructuring costs primarily relate to Lionscore (Note 24).

Information by reportable segment and a reconciliation to reported amounts are as follows:
Year ended December 31, 2023
(in thousands)Titleist Golf EquipmentFootJoy Golf WearGolf GearTotal Reportable Segments
Other (1)
Total Consolidated
Net sales$1,420,369 $590,039 $222,566 $2,232,974 $149,021 $2,381,995 
Segment expenses:
Cost of goods sold679,226 373,326 143,849 1,196,401 
Advertising and promotion160,464 50,384 12,079 222,927 
Research and development57,118 4,063 1,835 63,016 
Selling, general and administrative262,558 144,234 42,902 449,694 
Other segment items (2)
10,196 223 2,384 12,803 
Restructuring costs
705 
Other expenses151,144 
Total operating income250,807 17,809 19,517 288,133 (2,828)285,305 
Reconciling items:
Interest expense, net (Note 19)
(41,288)
Non-service cost component of net periodic benefit cost(3,327)
Other910 
Total income before income tax$241,600 
_________________________________
(1) Amounts represent operating segments that do not meet the quantitative thresholds to be a reportable segment, as well as unallocated corporate expenses. These non-reportable segments include two premium performance apparel businesses.
(2) Other segment items include identifiable intangible asset amortization expense.
Other segment disclosures are as follows:
Year ended December 31,
(in thousands)202520242023
Depreciation and amortization
Titleist golf equipment$38,935 $39,514 $36,549 
FootJoy golf wear8,048 7,978 7,613 
Golf gear5,486 5,470 4,410 
Share based compensation
Titleist golf equipment$18,926 $19,483 $18,417 
FootJoy golf wear6,921 7,844 7,633 
Golf gear2,723 2,989 3,003 
Information as to the Company’s operations in different geographic regions is presented below. Net sales are categorized based on the location in which the sale originates.
Year ended December 31,
(in thousands)202520242023
Net sales
United States$1,523,290 $1,446,785 $1,350,006 
EMEA (1)
356,842 320,901 314,655 
Japan131,079 133,979 149,425 
Korea275,517 290,979 301,815 
Rest of World272,002 264,447 266,094 
Total net sales$2,558,730 $2,457,091 $2,381,995 
___________________________________
(1) Europe, the Middle East and Africa (“EMEA”)
Long-lived assets (property, plant and equipment, net) categorized based on their location of domicile are as follows:
December 31,
(in thousands)20252024
Long-lived assets
United States$271,586 $237,097 
EMEA16,227 13,964 
Japan4,770 4,961 
Korea7,368 6,981 
Rest of World (1)
56,624 62,744 
Total long-lived assets$356,575 $325,747 
___________________________________
(1) Includes manufacturing facilities in Thailand with long-lived assets of $52.1 million and $51.1 million as of December 31, 2025 and 2024, respectively.
v3.25.4
Supplemental Disclosure of Cash Flows Information
12 Months Ended
Dec. 31, 2025
Supplemental Cash Flow Elements [Abstract]  
Supplemental Disclosure of Cash Flows Information Supplemental Disclosure of Cash Flows Information 
Supplemental disclosure of cash flows information is as follows:
 Year ended December 31,
(in thousands)202520242023
Supplemental disclosure of cash flow information:
Cash paid for interest$60,212 $53,449 $36,391 
Cash paid for income taxes37,178 49,436 33,619 
Supplemental disclosure of non-cash information:
Purchases of property, plant and equipment, accrued not paid9,035 2,327 2,145 
Additions to right-of-use assets obtained in exchange for operating lease obligations71,136 10,439 51,825 
Additions to right-of-use assets obtained in exchange for finance lease obligations209 434 944 
DERs, declared not paid1,976 1,989 1,971 
Contingent consideration (Note 8)
— 342 — 
Share repurchase liability (Note 16)
— 62,500 — 

Disaggregation of cash paid for income taxes paid is as follows:
Year ended
(in thousands)December 31, 2025
Supplemental disclosure of cash flow information - cash paid for income taxes (net of refunds) - disaggregated (1)
United States - federal$3,204 
United States - state4,011 
Foreign
Republic of Korea12,245 
United Kingdom5,032 
Thailand4,574 
Canada2,777 
Australia2,265 
Other3,070 
Total foreign29,963 
Cash paid for income taxes (net of refunds)$37,178 
________________________________
(1) Disaggregated in accordance with ASU 2023-09, which was adopted prospectively in 2025 (Note 2).

See Note 4 for disclosure of supplemental cash flow information related to the Company's leases. See Note 2 for disclosure of supplemental non-cash information related to the redeemable non-controlling interest redemption value adjustment. See Note 16 for disclosure of supplemental non-cash information related to the excise tax on share repurchases.
v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Litigation
The Company and its subsidiaries are party to various legal proceedings associated with the normal conduct of their businesses and operations. When a loss related to a legal proceeding is probable and reasonably estimable, the Company accrues its best estimate for the ultimate resolution of the matter. While it is not possible to predict the outcome of any of these matters, the Company does not believe any currently pending legal matters will have a material adverse impact on the Company's results of operations, financial position or cash flows. Actual outcomes may differ from those expected and could have a material effect on the Company’s financial position, results of operations or cash flows in a future period.
v3.25.4
Restructuring Costs
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
Restructuring Costs Restructuring Costs
Voluntary Bridge to Retirement
During the second quarter of 2025, the Company initiated a VBR program to reduce operating costs and bridge certain long-tenured eligible employees to retirement. As part of this program, eligible employees were offered severance in the form of salary and benefit continuation.
The activity related to the VBR program was as follows:
(in thousands)December 31, 2025
Balance at beginning of period$— 
Provision13,687 
Payments(3,832)
Balance at end of period$9,855 
The provision for costs associated with the VBR program was included in selling, general and administrative on the consolidated statement of operations. The total costs associated with the VBR program was $13.7 million. There are no further material costs expected to be incurred in relation to the VBR program. Payments are expected to continue through the first half of 2027.
The VBR program liabilities recognized on the consolidated balance sheet were as follows:
(in thousands)December 31, 2025
Accrued expenses and other liabilities$9,033 
Other noncurrent liabilities822 
Lionscore
During the first quarter of 2024, Lionscore approved a plan to permanently close certain production lines at its FDL factory in Fuzhou, China and involuntarily separate certain direct and indirect manufacturing employees, as footwear production volume was shifted to a third-party supplier in Vietnam affiliated with the Company's Lionscore joint venture partner. The remaining direct and indirect manufacturing employees at the FDL factory continued to service the remaining production lines. During the fourth quarter of 2024, Lionscore approved an additional plan to permanently cease manufacturing at the FDL factory, including all remaining production lines, in the first quarter of 2025 and to shift the remaining footwear production volume to the aforementioned third-party supplier in Vietnam. As a result, Lionscore involuntarily separated substantially all of the remaining employees of the FDL factory during the first quarter of 2025.
The activity related to these plans was as follows:
December 31,
(in thousands)20252024
Balance at beginning of period$12,431 $— 
Provision— 18,000 
Payments(5,439)(5,569)
Deconsolidation of VIE (Note 8)
(6,992)— 
Balance at end of period$— $12,431 

The provision for involuntary employee termination costs associated with these restructuring plans was included in selling, general and administrative on the consolidated statement of operations. The total employee termination costs associated with these restructuring plans were $18.0 million. There are no further costs expected to be incurred in relation to these restructuring plans. The liabilities for involuntary employee termination costs associated with these restructuring plans were included within accrued expenses and other liabilities on the consolidated balance sheet as of December 31, 2024. See Note 8 for further information.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
We annually engage third parties (as well as our own internal audit department) to audit our cyber and information security programs, processes and controls, and the findings of these parties are reported to the Audit Committee and the full Board. These audits include annual penetration testing and web application assessments by third parties to test control effectiveness against threat actor attack techniques. We also partner with a third-party managed security operations center that provides around-the-clock threat monitoring, alerting, response, threat intelligence and brand protection services.
Our processes also address cybersecurity risks associated with our use of third-party service providers. We oversee third-party service providers by conducting vendor diligence upon onboarding and ongoing monitoring. Vendors are assessed for risk based on the nature of their service, access to data and systems and supply chain risk and, based on that assessment, we conduct diligence that may include completing security questionnaires, onsite evaluation, penetration test and policy reviews, and scans or other technical evaluations. We also partner and actively engage with key vendors and industry participants to share intelligence, best practices and benchmarking data with other member organizations of the Retail and Hospitality Information Sharing and Analysis Center, which aims to help its members improve their security posture and resilience against cyber-attacks.
We maintain a Cyber and Data Security Incident Response Plan to more effectively respond to cyber and information security events. Periodically, we conduct a cybersecurity incident response tabletop exercise to test response actions of the Security Incident Response Team, to facilitate group discussions regarding the effectiveness of our cybersecurity incident
response strategies and tactics and to update the plan with any lessons learned from the exercise. We have also retained a third-party service provider to assist with cybersecurity incident response and forensics.
Our Security Awareness Program includes training that reinforces cybersecurity risk management policies, standards and practices, as well as the expectation that employees comply with these policies. The Security Awareness Program also trains personnel on how to identify potential cybersecurity risks and protect our resources and information. This training is mandatory for all relevant employees globally on a periodic basis, and it is supplemented by firmwide testing initiatives, including quarterly phishing tests. We provide specialized security training for certain employees such as application developers, human resources and finance teams. Finally, our Global Privacy Program requires all relevant employees to take periodic awareness training on data privacy. This privacy-focused training includes information about the relevant laws, confidentiality and security, as well as how to effectively report and respond to unauthorized access to or use of personal information.
As of the date of this report, we have not experienced any current or past cybersecurity incidents that resulted in a material effect on our business strategy, results of operations or financial condition. Despite our continuing efforts, we cannot guarantee that our cybersecurity safeguards will prevent breaches or breakdowns of our or our third-party service providers’ information technology systems, particularly in the face of continually evolving cybersecurity threats and increasingly sophisticated threat actors.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] To more effectively prevent, detect and respond to cyber and information security threats, we maintain a global cyber security risk management program designed to identify, assess, and manage material risks from cybersecurity threats and to protect the security, confidentiality, integrity and availability of our critical information technology systems and information.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block] Our board of directors has established oversight mechanisms to manage risks from cybersecurity threats. The Audit Committee has responsibility for overseeing our cyber and information security program, which institutes and maintains controls for our systems, applications, and databases and for our third-party providers.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee has responsibility for overseeing our cyber and information security program, which institutes and maintains controls for our systems, applications, and databases and for our third-party providers.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee receives quarterly updates on the status of the cyber risk management program from the CTDO which include, among other things, a review of a dynamic and emerging cyber threat landscape, security events of note, updates on cyber risks and threats and the status of projects to strengthen and mature our cyber and information security program. Additionally, the SDCIS chairs the Cybersecurity Risk Committee, which seeks to drive awareness, ownership and alignment across broad governance and risk stakeholder groups for enhanced effectiveness of cybersecurity risk management and reporting. Members of senior management also discuss cybersecurity developments with the CTDO and SDCIS between meetings. Top identified cyber risks, metrics and measures of the effectiveness of the cyber risk management program are reviewed quarterly at the Cybersecurity Risk Committee and Company Risk Management Committee. Our Board also receives periodic updates from the CTDO and the SDCIS relating to cyber and information security risks.
Cybersecurity Risk Role of Management [Text Block]
To more effectively prevent, detect and respond to cyber and information security threats, we maintain a global cyber security risk management program designed to identify, assess, and manage material risks from cybersecurity threats and to protect the security, confidentiality, integrity and availability of our critical information technology systems and information. Our cybersecurity risk management program is supervised by a dedicated Senior Director of Cyber & Information Security (the “SDCIS”), who has more than 30 years of experience in cybersecurity and information technology in both private industry and the United States Air Force. The SDCIS is responsible for leading an enterprise-wide cyber security strategy, policy, standards, architecture and processes. The SDCIS reports directly to our Executive Vice President and Chief Technology and Digital Officer (the “CTDO”). For information regarding the relevant expertise and qualifications of our CTDO, see “Information About Our Executive Officers” included in Part I of this report. The cyber risk management program is based on a leading cyber risk controls framework and includes periodic maturity and risk assessments.
Our board of directors has established oversight mechanisms to manage risks from cybersecurity threats. The Audit Committee has responsibility for overseeing our cyber and information security program, which institutes and maintains controls for our systems, applications, and databases and for our third-party providers. The Audit Committee receives quarterly updates on the status of the cyber risk management program from the CTDO which include, among other things, a review of a dynamic and emerging cyber threat landscape, security events of note, updates on cyber risks and threats and the status of projects to strengthen and mature our cyber and information security program. Additionally, the SDCIS chairs the Cybersecurity Risk Committee, which seeks to drive awareness, ownership and alignment across broad governance and risk stakeholder groups for enhanced effectiveness of cybersecurity risk management and reporting. Members of senior management also discuss cybersecurity developments with the CTDO and SDCIS between meetings. Top identified cyber risks, metrics and measures of the effectiveness of the cyber risk management program are reviewed quarterly at the Cybersecurity Risk Committee and Company Risk Management Committee. Our Board also receives periodic updates from the CTDO and the SDCIS relating to cyber and information security risks.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our cybersecurity risk management program is supervised by a dedicated Senior Director of Cyber & Information Security (the “SDCIS”), who has more than 30 years of experience in cybersecurity and information technology in both private industry and the United States Air Force.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our cybersecurity risk management program is supervised by a dedicated Senior Director of Cyber & Information Security (the “SDCIS”), who has more than 30 years of experience in cybersecurity and information technology in both private industry and the United States Air Force.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] The SDCIS reports directly to our Executive Vice President and Chief Technology and Digital Officer (the “CTDO”).Members of senior management also discuss cybersecurity developments with the CTDO and SDCIS between meetings. Top identified cyber risks, metrics and measures of the effectiveness of the cyber risk management program are reviewed quarterly at the Cybersecurity Risk Committee and Company Risk Management Committee.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation
The accompanying consolidated financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). These consolidated financial statements include the accounts of the Company and Acushnet Company, including Acushnet Company's wholly-owned subsidiaries and less than wholly-owned subsidiaries, which include variable interest entities (“VIE”) in which Acushnet Company is the primary beneficiary. In addition, investments in entities over which the Company has significant influence but not control are accounted for using the equity method of accounting. The Company conducts substantially all its business through Acushnet Company and its subsidiaries. All intercompany balances and transactions have been eliminated in consolidation
Use of Estimates
Use of Estimates
The preparation of the Company’s consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and judgments that affect reported amounts of assets and liabilities and related disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Variable Interest Entities
Variable Interest Entities
VIEs are entities that, by design, either (i) lack sufficient equity to permit the entity to finance its activities independently, or (ii) have equity holders that do not have the power to direct the activities of the entity that most significantly impact its economic performance, the obligation to absorb the entity’s expected losses, or the right to receive the entity’s expected residual returns. The Company consolidates a VIE when it is the primary beneficiary, which is the party that has both (i) the power to direct the activities that most significantly impact the VIE’s economic performance and (ii) through its interests in the VIE, the obligation to absorb expected losses or the right to receive expected benefits from the VIE that could potentially be significant to the VIE. The Company presents separately on its consolidated balance sheets, to the extent material, the assets of consolidated VIEs that can only be used to settle specific obligations of the consolidated VIEs and the liabilities of consolidated VIEs for which creditors do not have recourse to its general credit.
Equity Method Investments
Equity Method Investments
The Company uses the equity method of accounting for equity investments if the investment enables the Company to exercise significant influence, but not control, over operating and financial policies of the investee. The Company’s proportionate share of the net income or loss of these investees is included in consolidated net income (loss). The Company evaluates equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment might not be recoverable. An impairment that is other-than-temporary is recognized in the period identified. See Note 8 for additional information regarding other business developments impacting equity method investments.
Noncontrolling Interests and Redeemable Noncontrolling Interests
Noncontrolling Interests and Redeemable Noncontrolling Interests
The ownership interests held by owners other than the Company in less than wholly-owned subsidiaries are classified as noncontrolling interests. The financial results and position of noncontrolling interests are included in the Company’s consolidated financial statements. The value attributable to the noncontrolling interests is presented on the consolidated balance sheets, separately from the equity attributable to the Company. Net income (loss) and comprehensive income (loss) attributable to noncontrolling interests are presented separately on the consolidated statements of operations and consolidated statements of comprehensive income, respectively.
Redeemable noncontrolling interests are those noncontrolling interests which are or may become redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon occurrence of an event. The Company initially records the redeemable noncontrolling interest at its acquisition date fair value. The carrying amount of the redeemable noncontrolling interest is subsequently adjusted to the greater amount of either the initial carrying amount, increased or decreased for the redeemable noncontrolling interest's share of comprehensive income (loss) or the redemption value, assuming the noncontrolling interest is redeemable at the balance sheet date. This adjustment is recognized through retained earnings and is not reflected in net income (loss) or comprehensive income (loss). During the years ended December 31, 2025 and December 31, 2024, the Company recorded a $1.7 million and $1.0 million redemption value adjustment to decrease the carrying amount of redeemable noncontrolling interests, respectively. During the year ended December 31, 2023, the Company recorded a $2.2 million redemption value adjustment to increase the carrying value of redeemable noncontrolling interests. The value attributable to redeemable noncontrolling interests and any related loans to minority shareholders, which are recorded as a reduction to redeemable noncontrolling interests, are presented in the consolidated balance sheets as temporary equity between liabilities and shareholders’ equity.
Cash, Cash Equivalents and Restricted Cash
Cash, Cash Equivalents and Restricted Cash
Cash held in Company checking accounts is included in cash. Cash equivalents consist of short-term highly liquid investments with original maturities of three months or less which are readily convertible into cash. The Company classifies as restricted certain cash that is not available for use in its operations.
Concentration of Credit Risk
Concentration of Credit Risk
Financial instruments that potentially expose the Company to concentration of credit risk are cash and cash equivalents and accounts receivable. Substantially all of the Company's cash deposits are maintained at large, creditworthy financial institutions. The Company's deposits, at times, may exceed federally insured limits, due largely to deposits held by the Company’s subsidiaries outside the United States. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As part of its ongoing procedures, the Company monitors its concentration of deposits with various financial institutions in order to avoid any undue exposure. As of December 31, 2025 and 2024, the Company had unrestricted cash and cash equivalents of $46.5 million and $48.9 million, respectively, in banks located outside the United States. The risk with respect to the Company's accounts receivable is managed by the Company through its policy of monitoring the creditworthiness of its customers to which it grants credit terms in the normal course of business.
Inventories
Inventories
Inventories are recorded at the lower of cost and net realizable value, which includes an allowance for obsolete or slow moving inventory. Approximate cost of inventory is determined on the first-in, first-out basis. The cost of inventory includes all costs to make products salable including materials, labor, manufacturing overhead, inbound freight, purchasing and receiving, and inspection costs. In addition, all depreciation expense associated with assets used to manufacture products and make them salable is included in inventory costs. The Company's allowance for obsolete or slow moving inventory contains estimates regarding uncertainties. Such estimates are updated each reporting period and require the Company to make assumptions and to apply judgment regarding a number of factors, including market conditions, selling environment, historical results and current inventory trends.
Property, Plant and Equipment, Net
Property, Plant and Equipment, Net
Property, plant and equipment, net is recorded at cost less accumulated depreciation and amortization. Depreciation and amortization are recorded on a straight-line basis over the estimated useful lives of the assets, except for leasehold and tenant improvements which are amortized over the shorter of the lease term or the estimated useful lives of the assets. Gains or losses resulting from disposals are included in income from operations. Betterments and renewals, which improve and extend the life of an asset, are capitalized. Maintenance and repair costs are expensed as incurred.
Leases
Leases
At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company's assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtained the right to substantially all of the economic benefit from the use of the asset throughout the period, and (3) whether the Company has the right to direct the use of the asset.
All leases are accounted for under Accounting Standards Codification ("ASC") 842 and are classified as either operating or finance leases. A lease is classified as a finance lease if any one of the following criteria is met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset, the present value of the lease payments equals or exceeds substantially all of the fair value of the asset, or the leased asset is of a highly specialized nature. A lease is classified as an operating lease if it does not meet any one of these criteria.
The Company recognizes operating lease right-of-use assets and operating lease liabilities on its consolidated balance sheets. Right-of-use assets represent the right to use the leased asset for the lease term. Lease liabilities represent the present value of the lease payments under the lease. Right-of-use assets are initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any initial direct costs incurred less any lease incentives received. Lease payments included in the measurement of the lease liability comprise the following: the fixed non-cancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early. The discount rate implicit within the Company's leases is generally not determinable and therefore the Company determines the discount rate based on its incremental collateralized borrowing rate applicable to the location where the lease is held. The incremental borrowing rate for each of the Company's leases is determined based on the lease term and currency in which such lease payments are made.
The lease classification affects the expense recognition in the consolidated statements of operations. Operating lease expense consists of the lease payments plus any initial direct costs and is recognized on a straight-line basis over the lease term in the consolidated statements of operations. Finance lease charges are split, where amortization of the right-of-use asset is recorded as depreciation expense and an implied interest component is recorded in interest expense, net. Variable lease costs are expensed as incurred and include maintenance costs, real estate taxes and property insurance.
The Company has elected to not separate non-lease components within its lease portfolio and has also elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less.
Internal Use Software and Cloud Computing Arrangements
Internal Use Software and Cloud Computing Arrangements
Certain costs incurred in connection with the development of the Company's internal-use software are capitalized. Internal-use software development costs are primarily related to the Company's current enterprise resource planning system. Costs incurred in the preliminary stages of development are expensed as incurred. Internal and external costs incurred in the application development phase, if direct and incremental, are capitalized until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing performed to ensure the product is ready for its intended use. Costs such as maintenance and training are expensed as incurred. The capitalized internal-use software costs are included in property, plant and equipment and are amortized over the estimated useful life which ranges from three to ten years once the software is placed into service.
The Company also enters into cloud computing arrangements to access and use third-party software to support operations. These arrangements are assessed to determine whether the contract is solely a service contract or includes a software license. Implementation costs for a cloud computing arrangement that is solely a service contract, including the integration, configuration and customization of the hosted third-party software, are capitalized and included in either prepaids and other assets or other assets on the consolidated balance sheets. Once the software is placed into service, the capitalized implementation costs are amortized on a straight-line basis over the fixed, non-cancellable term of the contract, plus any renewal periods that are reasonably certain at that time, which ranges from one to six years.
Identifiable Intangible Assets
Identifiable Intangible Assets
Identifiable intangible assets are recorded at cost less accumulated amortization. Purchased intangible assets, other than goodwill and indefinite-lived intangible assets, are amortized on a straight-line basis over the useful lives of the asset.
Impairment
Impairment
A long-lived asset (including right-of-use assets) or asset group is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. When such events occur, the Company compares the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset or asset group to the carrying amount of the asset or asset group. The cash flows are based on the best estimate of future cash flows derived from the most recent business projections. If the carrying value exceeds the sum of the undiscounted cash flows, an impairment loss is recognized based on the excess of the asset's or asset group's carrying value over its fair value. Fair value is determined based on discounted expected future cash flows on a market participant basis.
The Company continually evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of long-lived assets may warrant revision or that the remaining balance may not be recoverable. These factors may include a significant deterioration of operating results, changes in business plans, or changes in anticipated cash flows.
Goodwill and Indefinite-Lived Intangible Assets
Goodwill and Indefinite-Lived Intangible Assets
Goodwill and indefinite-lived intangible assets are not amortized but instead are measured for impairment at least annually, or more frequently when events or changes in circumstances indicate that the carrying amount of the asset may be impaired. The Company performs its annual impairment tests in the fourth quarter of each fiscal year.
Goodwill is assigned to reporting units for purposes of impairment testing. A reporting unit may be the same as an operating segment or one level below an operating segment. For purposes of assessing potential impairment, the Company compares the fair value of the reporting unit to its carrying value. If the fair value of the reporting unit exceeds the carrying value of the net assets assigned to that unit, goodwill is considered not impaired. If the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit, then the Company records a goodwill impairment loss in the
amount of the excess of a reporting unit’s carrying value over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The fair value of the reporting units is determined using the income approach. The income approach uses a discounted cash flow analysis which involves applying appropriate discount rates to estimated future cash flows based on forecasts of sales, costs and capital requirements.
Certain of the Company's trademarks have been assigned an indefinite life as the Company currently anticipates that these trademarks will contribute to its cash flows indefinitely. Indefinite-lived trademarks are reviewed for impairment annually and may be reviewed more frequently if indicators of impairment are present. Impairment losses are recorded to the extent that the carrying value of the indefinite-lived intangible asset exceeds its fair value. The Company measures the fair value of its trademarks using the relief-from-royalty method, which estimates the present value of royalty income that could be hypothetically earned by licensing the brand name to a third party over the remaining useful life.
Debt Issuance Costs
Debt Issuance Costs
The Company defers costs directly associated with acquiring third-party financing. These debt issuance costs are amortized as interest expense over the term of the related indebtedness. Debt issuance costs associated with revolving credit facilities are included in other assets and debt issuance costs associated with all other indebtedness are netted against long-term debt on the consolidated balance sheets.
Fair Value Measurements
Fair Value Measurements
Certain assets and liabilities are carried at fair value under U.S. GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:
Level 1—Quoted prices in active markets for identical assets or liabilities.
Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.
Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.
The Company’s financial instruments are carried at fair value determined according to the fair value hierarchy described above. The Company’s financial instruments that are not recorded at fair value include cash and cash equivalents, accounts receivable, accounts payable, borrowings under revolving credit agreements and other debt. The carrying amount of these financial instruments, except for debt, is historical cost which approximates fair value due to the short-term nature of these assets and liabilities. The carrying value of the Company's variable interest rate debt approximates fair value due to the variable nature of the interest rate (Note 11). The Company’s senior unsecured notes are recorded at face value, less unamortized debt issuance cost (Note 11).
Pension and Other Postretirement Benefit Plans
Pension and Other Postretirement Benefit Plans
The Company provides U.S. and foreign defined benefit and defined contribution plans to certain eligible employees and postretirement benefits to certain retirees, including pensions, postretirement healthcare benefits and other postretirement benefits.
The investments in the plan assets are measured at fair value using quoted market prices or the net asset value as a practical expedient. Projected benefit obligations are measured using various actuarial assumptions, such as discount rates, rate of compensation increase, mortality rates, turnover rates and health care cost trend rates, as determined at each year end measurement date. The measurement of net periodic benefit cost is based on various actuarial assumptions, including discount rates, expected return on plan assets and rate of compensation increase, which are determined as of the prior year measurement date. The determination of the discount rate is generally based on yield curves or an index created from a hypothetical bond portfolio consisting of high-quality fixed income securities with durations that match the timing of expected benefit payments.
The expected return on plan assets is developed using forward looking asset class return assumptions for each asset class, weighted by the plan’s target exposure to each asset class within the portfolio. The asset class return assumption reflects a combination of historical results, current market characteristics, and long term capital market outlook. Actual cost is also dependent on various other factors related to the employees covered by these plans. The effects of actuarial deviations from assumptions are generally accumulated and, if over a specified corridor, amortized over the remaining service period of the employees. The cost or benefit of plan changes, such as increasing or decreasing benefits for prior employee service (prior service cost), is deferred and included in expense on a straight-line basis over the average remaining service period of the related employees. The Company's actuarial assumptions are reviewed on an annual basis and modified when appropriate.
To calculate the U.S. pension and postretirement benefit plan expense in 2025, 2024 and 2023, the Company applied the individual spot rates along the yield curve that correspond with the timing of each future cash outflow for the benefit payments in order to calculate interest cost and service cost.
Income Taxes
Income Taxes
The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between consolidated financial statement carrying amounts and tax basis amounts at enacted tax rates expected to be in effect when the temporary differences reverse. A valuation allowance is recorded to reduce deferred income tax assets when it is more-likely-than-not that such assets will not be realized. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies.
The Company records liabilities for uncertain income tax positions based on the two-step process. The first step is recognition, where an individual tax position is evaluated as to whether it has a likelihood of greater than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any related appeals or litigation processes. For tax positions that are currently estimated to have a less than 50% likelihood of being sustained, no tax benefit is recorded. For tax positions that have met the recognition threshold in the first step, the Company performs the second step of measuring the benefit to be recorded. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized on ultimate settlement. The actual benefits ultimately realized may differ from the estimates. In future periods, changes in facts, circumstances and new information may require the Company to change the recognition and measurement estimates with regard to individual tax positions. Changes in recognition and measurement estimates are recorded in income tax expense and liability in the period in which such changes occur. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes on the consolidated statements of operations.
The U.S. Tax Cuts and Jobs Act of 2017 subjects the Company to a tax on Global Intangible Low-Taxed Income (“GILTI”). GILTI is a tax on foreign income in excess of a deemed return on tangible assets of related foreign corporations. Companies subject to GILTI have the option to account for the GILTI tax as a period cost if and when incurred, or to recognize deferred taxes for temporary differences, including outside basis differences, expected to reverse as GILTI. The Company has elected to account for GILTI as a period cost.
Cost of Goods Sold
Cost of Goods Sold
Cost of goods sold includes the cost of inventory, costs associated with operating the Company's distribution centers, costs associated with shipping and handling activities and certain foreign currency hedge gains and losses. Costs associated with operating the Company's distribution centers are expensed as incurred and include warehousing costs, indirect labor and supplies, as well as depreciation expense associated with assets used to distribute products.
Product Warranty
Product Warranty
The Company has defined warranties generally ranging from one to two years. Products covered by the defined warranty policies primarily include all Titleist golf products, FootJoy golf shoes and FootJoy golf outerwear. These product warranties generally obligate the Company to pay for the cost of replacement products, including the cost of shipping replacement products to its customers. The estimated cost of satisfying future warranty claims is accrued at the time the sale is recorded. In estimating future warranty obligations, the Company considers various factors, including its warranty policies and practices, the historical frequency of claims and the cost to replace or repair products under warranty.
Advertising and Promotion
Advertising and Promotion
Advertising and promotion expenses are included in selling, general and administrative on the consolidated statements of operations and include product endorsement arrangements with members of the various professional golf tours, media placement and production costs (television, print and internet), tour support expenses and point-of-sale materials. Advertising production costs are expensed as incurred. Media placement costs are expensed in the month the advertising first appears. Product endorsement arrangements are expensed based upon the specific provisions of player contracts.
Selling
Selling
Selling expenses including field sales, sales administration and commissions paid on certain retail sales are included in selling, general and administrative on the consolidated statements of operations.
Research and Development
Research and Development
Research and development expense is expensed as incurred and includes product development costs, product improvement costs, product engineering costs and process improvement costs.
Foreign Currency Translations and Transaction
Foreign Currency Transactions and Translation
Transactions denominated in a currency other than functional currency are re-measured into functional currency with the resulting transaction gain or loss recorded within selling, general and administrative on the consolidated statements of operations. Foreign currency transaction gains (losses) included in selling, general and administrative were gains of $4.2 million, losses of $2.0 million and losses of $4.0 million for the years ended December 31, 2025, 2024 and 2023, respectively. Assets and liabilities are translated from the functional currency of the consolidated subsidiary into U.S. dollars at the actual rates of exchange as of the balance sheet date. Revenues and expenses are translated at the average rates of exchange for the reporting period. The related translation adjustments are recorded as a component of accumulated other comprehensive income (loss), net of tax.
Derivative Financial Instruments
Derivative Financial Instruments
All derivative instruments are measured at fair value and recognized as either assets or liabilities on the consolidated balance sheets. If the derivative instrument is designated as a fair value hedge, the gain or loss resulting from changes in the fair value of the derivative instruments and of the hedged item are immediately recognized in the statements of operations. If the derivative instrument is designated as a cash flow hedge, the gain or loss is initially recorded as a component of accumulated other comprehensive income (loss), net of tax. The gain or loss is subsequently reclassified into the statements of operations at the time the forecasted transaction impacts the statements of operations or at the time the hedge is deemed to be ineffective. Cash flows from derivative financial instruments and the related hedged transactions are included in cash flows from operating activities.
Share-based Compensation
Share-based Compensation
The Company has an equity incentive plan for members of the board of directors, officers, employees, consultants and advisors of the Company. All awards granted under the plan are measured at fair value at the date of the grant. The estimated fair value is determined based on the closing price of the Company's common stock, generally on the award date, multiplied by the number of shares per the stock award. The Company issues share-based awards with service-based vesting conditions and performance-based vesting conditions. Awards with service-based vesting conditions are amortized as expense over the requisite service period of the award, which is generally the vesting period of the respective award. For awards with performance-based vesting conditions, the measurement of the expense is based on the Company’s performance against specified metrics as defined in the applicable award agreements. The Company accounts for forfeitures in share based compensation expense when they occur.
Recently Adopted Accounting Standards and Recently Issued Accounting Standards
Recently Adopted Accounting Standards
Income Taxes
During the year ended December 31, 2025, the Company adopted Accounting Standards Update ("ASU") 2023-09, "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures." The amendments in this update provided more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The adoption of ASU 2023-09, with prospective application, resulted in incremental disclosures within the footnotes to the consolidated financial statements. See income tax information in Note 15 and Note 22.
Measurement of Credit Losses for Accounts Receivable and Contract Assets
During the year ended December 31, 2025, the Company adopted ASU 2025-05, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets." The amendments in this update provide an optional practical expedient. Under this practical expedient, when developing reasonable and supportable forecasts as part of estimating expected credit losses, an entity may elect to assume that current conditions as of the balance sheet date do not change for the remaining life of the asset. The adoption of this standard did not have a material impact on the Company's allowance for credit losses. See allowance for credit loss information in Note 5.
Recently Issued Accounting Standards
Expense Disaggregation Disclosures
In November 2024, the Financial Accounting Standards Board ("FASB") issued ASU 2024-03, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)." The amendments in this update require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. ASU 2024-03 is effective for annual periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Accounting for Internal-Use Software
In September 2025, the FASB issued ASU 2025-06, "Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software." The amendments in this update remove all references to software development project stages. Under this update, an entity will be required to start capitalizing software costs when management has authorized and committed to funding the software project, and it is probable that the project will be completed and the software will be used to perform the function intended. The amendments in this update permit an entity to apply the new guidance using either a prospective transition approach, a modified transition approach or a retrospective transition approach. ASU 2025-06 is effective for annual and interim periods beginning after December 15, 2027. Early adoption is permitted as of the beginning of an annual reporting period. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Derivatives and Hedging
In November 2025, the FASB issued ASU 2025-09, "Derivatives and Hedging (Topic 815): Hedge Accounting Improvements." The amendments in this update are intended to clarify certain aspects of the guidance to better portray the economic results of an entity’s risk management activities in its financial statements and to make certain targeted improvements to simplify the application of the hedge accounting guidance. The amendments in this update should be applied on a prospective basis for all hedging relationships. ASU 2025-09 is effective for annual and interim periods beginning after December 15, 2026. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Interim Reporting
In December 2025, the FASB issued ASU 2025-11, "Interim Reporting (Topic 270): Narrow‑Scope Improvements." The amendments in this update are intended to clarify interim reporting requirements enhancing consistency in U.S. GAAP financial statements. It consolidates required disclosures, defines the "disclosure principle" for material post-year-end events, and streamlines the application of interim guidance. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Codification Improvements
In December 2025, the FASB issued ASU 2025-12, "Accounting Standards Update 2025-12—Codification Improvements." The amendments in this update refine existing guidance to further enhance the interpretation and application of the codification. The transition method of this update may vary on an issue-by-issue basis. ASU 2025-12 is effective for annual and interim periods beginning after December 15, 2026. Early adoption is permitted as of the beginning of an annual reporting period and on an issue-by-issue basis. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and related disclosures.
Revenue and Contract Balances
Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied. The majority of the Company's contracts have a single performance obligation to transfer products. Accordingly, the Company recognizes revenue when control of the products has been transferred to the customer, generally at the time of shipment or delivery of products, based on the terms of the contract and the jurisdiction of the sale. Revenue is recognized in an amount that reflects the consideration the Company expects to be entitled to in exchange for the products. Revenue is recognized net of allowances for discounts and sales returns. Sales taxes and other similar taxes are excluded from revenue.
Substantially all of the Company’s revenue is recognized at a point in time and relates to customers who are not engaged in a long-term supply agreement or any form of contract with the Company. The majority of all sales are paid for on account with most terms between 30 and 60 days, not to exceed one year.
Costs associated with shipping and handling activities, such as merchandising, are included in cost of goods sold as revenue is recognized. The Company has made an accounting policy election to account for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of assessing such activities as performance obligations.
The Company reduces revenue by the amount of expected returns and records a corresponding refund liability in accrued expenses and other liabilities. The Company accounts for the right of return as variable consideration and recognizes a refund liability for the amount of consideration that it estimates will be refunded to customers. In addition, the Company recognizes an asset for the right to recover returned products in prepaid and other assets on the consolidated balance sheets. Sales returns are estimated based upon historical rates of product returns, current economic trends and changes in customer demands as well as specific identification of outstanding returns.
Contract Balances
Accounts receivable, net, includes amounts billed and currently due from customers. The amounts due are stated at their net estimated realizable value. The Company maintains an allowance for credit losses to provide for the estimated amount of receivables that will not be collected. See further allowance for credit loss information in Note 5.
v3.25.4
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives of Property, Plant and Equipment
Estimated useful lives of property, plant and equipment asset categories were as follows:
Buildings and improvements15-40 years
Machinery and equipment3-10 years
Furniture, fixtures and computer hardware3-10 years
Computer software1-10 years
v3.25.4
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Schedule of Components of Lease Cost and Supplemental Information
Lease costs recognized on the consolidated statements of operations were as follows:
(in thousands)Year ended December 31,
Lease costsLocation in statement of operations202520242023
OperatingCost of goods sold$2,486 $2,497 $2,450 
Selling, general and administrative23,310 21,043 19,777 
Research and development1,056 1,166 1,099 
Finance
     Amortization of lease assetsSelling, general and administrative636 600 475 
     Interest on lease liabilitiesInterest expense, net92 108 86 
 Short-term and low value lease cost400 904 1,472 
 Variable lease cost3,220 3,056 2,486 
Total lease cost$31,200 $29,374 $27,845 
The weighted average remaining lease term and the weighted average discount rate for leases is as follows:
Year ended December 31,
202520242023
Weighted average remaining lease term (years):
Operating7.25.66.2
Finance2.93.64.3
Weighted average discount rate:
Operating4.35 %4.58 %4.01 %
Finance5.59 %5.13 %4.52 %
Supplemental cash flow information related to the Company's leases are as follows:
Year ended December 31,
(in thousands)202520242023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases$26,686 $24,143 $21,623 
Operating cash flows for finance leases92 108 86 
Financing cash flows for finance leases638 603 478 
Schedule of Supplemental Balance Sheet Information Related to Leases
Supplemental balance sheet information related to the Company's leases is as follows:
December 31,
(in thousands)Balance sheet location20252024
Right-of-use assets
FinanceProperty, plant and equipment, net$1,438 $1,861 
OperatingOther assets125,655 75,655 
Total lease assets$127,093 $77,516 
Lease liabilities
FinanceAccrued expenses and other liabilities$550 $599 
OperatingAccrued expenses and other liabilities24,442 19,513 
FinanceLong-term debt883 1,262 
OperatingOther noncurrent liabilities105,375 60,168 
Total lease liabilities$131,250 $81,542 
Schedule of Reconciliation of Undiscounted Cash Flows for Lease Liabilities Recorded on Consolidated Balance Sheet
The following table reconciles the undiscounted cash flows for leases as of December 31, 2025 to lease liabilities recorded on the consolidated balance sheet:
Operating Finance
(in thousands)LeasesLeasesTotal
2026$29,600 $616 $30,216 
202727,674 514 28,188 
202822,208 306 22,514 
202915,514 118 15,632 
203011,525 11,530 
Thereafter45,466 — 45,466 
Total future lease payments151,987 1,559 153,546 
Less: Interest(22,170)(126)(22,296)
Present value of lease liabilities$129,817 $1,433 $131,250 
Accrued expenses and other liabilities$24,442 $550 $24,992 
Long-term debt— 883 883 
Other noncurrent liabilities105,375 — 105,375 
Total lease liabilities$129,817 $1,433 $131,250 
Schedule of Reconciliation of Undiscounted Cash Flows for Lease Liabilities Recorded on Consolidated Balance Sheet
The following table reconciles the undiscounted cash flows for leases as of December 31, 2025 to lease liabilities recorded on the consolidated balance sheet:
Operating Finance
(in thousands)LeasesLeasesTotal
2026$29,600 $616 $30,216 
202727,674 514 28,188 
202822,208 306 22,514 
202915,514 118 15,632 
203011,525 11,530 
Thereafter45,466 — 45,466 
Total future lease payments151,987 1,559 153,546 
Less: Interest(22,170)(126)(22,296)
Present value of lease liabilities$129,817 $1,433 $131,250 
Accrued expenses and other liabilities$24,442 $550 $24,992 
Long-term debt— 883 883 
Other noncurrent liabilities105,375 — 105,375 
Total lease liabilities$129,817 $1,433 $131,250 
v3.25.4
Allowance for Credit Losses (Tables)
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Activity Related to the Allowance for Doubtful Accounts
The activity related to the allowance for credit losses was as follows:
December 31,
(in thousands)202520242023
Balance at beginning of year$7,238 $8,840 $8,258 
Increase (decrease) in provision for expected credit losses380 (807)1,120 
Amount of receivables written off(757)(618)(689)
Foreign currency translation458 (177)151 
Balance at end of year$7,319 $7,238 $8,840 
v3.25.4
Inventories (Tables)
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Schedule of Inventories
The components of inventories were as follows:
December 31,
(in thousands)20252024
Raw materials and supplies$145,663 $137,150 
Work-in-process31,570 33,549 
Finished goods431,338 405,265 
Inventories$608,571 $575,964 
v3.25.4
Property, Plant and Equipment, Net (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment, Net
The components of property, plant and equipment, net were as follows:
December 31,
(in thousands)20252024
Land$14,379 $14,273 
Buildings and improvements238,858 223,737 
Machinery and equipment295,743 272,911 
Furniture, computers and equipment72,961 62,032 
Computer software90,831 90,583 
Construction in progress61,129 51,640 
Property, plant and equipment, gross773,901 715,176 
Accumulated depreciation and amortization(417,326)(389,429)
Property, plant and equipment, net$356,575 $325,747 
v3.25.4
Goodwill and Identifiable Intangible Assets, Net (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill Allocated to the Company's Reportable Segments and Changes in the Carrying Amount of Goodwill
Goodwill allocated to the Company's reportable segments and changes in the carrying amount of goodwill were as follows:
(in thousands)Titleist
Golf Equipment

FootJoy
Golf Wear

Golf Gear
OtherTotal
December 31, 2023
$198,065 $3,531 $13,418 $10,288 $225,302 
Foreign currency translation(4,506)(66)(358)(236)(5,166)
December 31, 2024
193,559 3,465 13,060 10,052 220,136 
Foreign currency translation3,565 52 283 222 4,122 
December 31, 2025
$197,124 $3,517 $13,343 $10,274 $224,258 
Schedule of Net Carrying Value by Class
The net carrying value by class of identifiable intangible assets was as follows:
 December 31, 2025December 31, 2024
(in thousands)GrossAccumulated
Amortization
Net Carrying
Value
GrossAccumulated
Amortization
Net Carrying
Value
Indefinite-lived:      
Trademarks$429,051 $— $429,051 $429,051 $— $429,051 
Amortizing:
Trademarks96,512 (21,858)74,654 96,512 (15,346)81,166 
Completed technology76,943 (75,377)1,566 76,943 (72,223)4,720 
Customer relationships28,248 (22,089)6,159 27,403 (19,209)8,194 
Licensing fees and other32,576 (32,576)— 32,483 (32,483)— 
Total intangible assets$663,330 $(151,900)$511,430 $662,392 $(139,261)$523,131 
Schedule of Finite-Lived Intangible Assets
The net carrying value by class of identifiable intangible assets was as follows:
 December 31, 2025December 31, 2024
(in thousands)GrossAccumulated
Amortization
Net Carrying
Value
GrossAccumulated
Amortization
Net Carrying
Value
Indefinite-lived:      
Trademarks$429,051 $— $429,051 $429,051 $— $429,051 
Amortizing:
Trademarks96,512 (21,858)74,654 96,512 (15,346)81,166 
Completed technology76,943 (75,377)1,566 76,943 (72,223)4,720 
Customer relationships28,248 (22,089)6,159 27,403 (19,209)8,194 
Licensing fees and other32,576 (32,576)— 32,483 (32,483)— 
Total intangible assets$663,330 $(151,900)$511,430 $662,392 $(139,261)$523,131 
Schedule of Amortization Expense Related to Identifiable Intangible Assets
Identifiable intangible asset amortization expense for each of the next five fiscal years and beyond is expected to be as follows:
(in thousands) 
Year ending December 31, 
2026$8,449 
20277,605 
20286,978 
20296,962 
20306,962 
Thereafter45,423 
Total$82,379 
v3.25.4
Product Warranty (Tables)
12 Months Ended
Dec. 31, 2025
Product Warranties Disclosures [Abstract]  
Schedule of Warranty Obligation for Accrued Warranty Expense
The activity related to the Company’s warranty obligation for accrued warranty expense was as follows:
 December 31, 
(in thousands)202520242023
Balance at beginning of year$4,980 $4,997 $3,951 
Provision7,634 6,588 6,995 
Claims paid/costs incurred(6,669)(6,432)(5,966)
Foreign currency translation117 (173)17 
Balance at end of year$6,062 $4,980 $4,997 
v3.25.4
Debt and Financing Arrangements (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Debt and Finance Lease Obligations
The Company’s debt and finance lease obligations were as follows:
December 31,
(in thousands)20252024
Multi-currency revolving credit facility$431,301 $404,700 
5.625% senior unsecured notes ("2033 Notes")
500,000 — 
7.375% senior unsecured notes ("2028 Notes")
— 350,000 
Other short-term borrowings16,005 10,160 
Other long-term borrowings2,095 2,810 
Finance lease obligations883 1,262 
Debt issuance costs (1)
(7,374)(4,969)
Total942,910 763,963 
Less: short-term debt and current portion of long-term debt16,666 10,882 
Total long-term debt and finance lease obligations$926,244 $753,081 
_________________________________
(1) As of December 31, 2025, debt issuance costs of $7.4 million relate to the 2033 Notes. As of December 31, 2024, debt issuance costs of $5.0 million relate to the 2028 Notes.
Schedule of Debt Instrument Redemption Thereafter, Acushnet Company may redeem all or part of the 2033 Notes at the redemption prices (expressed as percentages of principal amount of the 2033 Notes to be redeemed) set forth below, together with any accrued and unpaid interest, if redeemed during the 12-month period beginning on December 1 of the years indicated below:
YearRedemption Price
2028102.813%
2029101.406%
2030 and thereafter100.000%
Schedule of Principal Payments on Outstanding Long-term Debt Obligations
As of December 31, 2025, principal payments due on outstanding long-term debt obligations were as follows:
(in thousands) 
Year ending December 31, 
2026$660 
2027715 
2028693 
202927 
2030431,301 
Thereafter500,000 
Total$933,396 
v3.25.4
Derivative Financial Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Fair Values of Hedge Instruments on the Consolidated Balance Sheets
The fair value of hedge instruments recognized on the consolidated balance sheets was as follows:
(in thousands)December 31,
Balance Sheet LocationHedge Instrument Type20252024
Prepaid and other assetsForeign exchange forward$2,950 $8,135 
Interest rate swap— 
Accrued expenses and other liabilitiesForeign exchange forward1,746 251 
Interest rate swap— 
Schedule of Hedge Instruments Included in Accumulated Other Comprehensive Loss
The hedge instrument (losses) gains recognized in accumulated other comprehensive loss, net of tax was as follows:
 Year ended December 31,
(in thousands)202520242023
Type of hedge
Foreign exchange forward$(3,835)$12,118 $4,880 
Interest rate swap — 575 991 
 Total$(3,835)$12,693 $5,871 
Schedule of Effect of Hedge Instruments in the Consolidated Statement of Operations The hedge instrument gains recognized on the consolidated statements of operations was as follows:
 Year ended December 31,
(in thousands)202520242023
Location of gains in consolidated statements of operations
Foreign exchange forward:
Cost of goods sold$2,464 $11,414 $6,982 
Selling, general and administrative (1)
(2,403)2,318 665 
Total $61 $13,732 $7,647 
Interest rate swap:
Interest expense, net$$872 $690 
Total$$872 $690 
_________________________________
(1)    Relates to net (losses) gains on foreign exchange forward contracts derived from previously designated cash flow hedges.
v3.25.4
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis
Assets and liabilities measured at fair value on a recurring basis as of December 31, 2025 were as follows:
 Fair Value Measurements as of 
 December 31, 2025 using: 
(in thousands)Level 1Level 2Level 3Balance Sheet Location
Assets    
Rabbi trust$2,906 $— $— Prepaid and other assets
Foreign exchange derivative instruments— 2,950 — Prepaid and other assets
Deferred compensation program assets719 — — Other assets
Total assets$3,625 $2,950 $— 
Liabilities
Foreign exchange derivative instruments$— $1,746 $— Accrued expenses and other liabilities
Deferred compensation program liabilities719 — — Other noncurrent liabilities
Total liabilities$719 $1,746 $— 
Assets and liabilities measured at fair value on a recurring basis as of December 31, 2024 were as follows:
 Fair Value Measurements as of 
 December 31, 2024 using: 
(in thousands)Level 1Level 2Level 3Balance Sheet Location
Assets    
Rabbi trust$3,150 $— $— Prepaid and other assets
Foreign exchange derivative instruments— 8,135 — Prepaid and other assets
Interest rate derivative instruments— — Prepaid and other assets
Deferred compensation program assets633 — — Other assets
Total assets$3,783 $8,139 $— 
Liabilities
Foreign exchange derivative instruments$— $251 $— Accrued expenses and other liabilities
Interest rate derivative instruments— — Accrued expenses and other liabilities
Deferred compensation program liabilities633 — — Other noncurrent liabilities
Total liabilities$633 $252 $— 
v3.25.4
Pension and Other Postretirement Benefits (Tables)
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Schedule of Change in Benefit Obligation, Change in Plan Assets and Funded Status
The following table presents the change in benefit obligation, change in plan assets and funded status for the Company's defined benefit and postretirement benefit plans for the year ended December 31, 2025:
(in thousands)Pension
Benefits
(Underfunded)
Pension
Benefits
(Overfunded)
Postretirement
Benefits
Change in projected benefit obligation ("PBO")   
Benefit obligation at December 31, 2024
$211,984 $18,555 $11,298 
Service cost4,983 — 322 
Interest cost10,239 1,047 549 
Actuarial loss (gain)2,916 (338)(103)
Curtailments— (309)— 
Settlements(27,344)— — 
Participants’ contributions— — 741 
Benefit payments(4,472)(1,236)(1,295)
Deconsolidation of VIE gain(233)— — 
Foreign currency translation848 1,403 — 
Projected benefit obligation at December 31, 2025
198,921 19,122 11,512 
Accumulated benefit obligation at December 31, 2025
184,945 19,122 11,512 
Change in plan assets
Fair value of plan assets at December 31, 2024
140,288 22,848 — 
Return on plan assets11,280 103 — 
Employer contributions11,883 247 554 
Participants’ contributions— — 741 
Settlements(27,344)— — 
Benefit payments(4,472)(1,236)(1,295)
Deconsolidation of VIE gain(175)— — 
Foreign currency translation31 1,732 — 
Fair value of plan assets at December 31, 2025
131,491 23,694 — 
Funded status (fair value of plan assets less PBO)$(67,430)$4,572 $(11,512)
The following table presents the change in benefit obligation, change in plan assets and funded status for the Company's defined benefit and postretirement benefit plans for the year ended December 31, 2024:
(in thousands)Pension
Benefits
(Underfunded)
Pension
Benefits
(Overfunded)
Postretirement
Benefits
Change in projected benefit obligation   
Benefit obligation at December 31, 2023
$219,642 $20,559 $11,428 
Service cost5,321 — 333 
Interest cost9,761 953 519 
Actuarial gain(946)(1,678)(208)
Curtailments(176)— — 
Settlements(16,046)— — 
Participants’ contributions— — 745 
Benefit payments(4,404)(986)(1,519)
Foreign currency translation(1,168)(293)— 
Projected benefit obligation at December 31, 2024
211,984 18,555 11,298 
Accumulated benefit obligation at December 31, 2024
195,080 18,308 11,298 
Change in plan assets
Fair value of plan assets at December 31, 2023
154,216 26,557 — 
Return on plan assets(3,533)(2,367)— 
Employer contributions10,183 — 774 
Participants’ contributions— — 745 
Settlements(16,046)— — 
Benefit payments(4,404)(986)(1,519)
Foreign currency translation(128)(356)— 
Fair value of plan assets at December 31, 2024
140,288 22,848 — 
Funded status (fair value of plan assets less PBO)$(71,696)$4,293 $(11,298)
Schedule of Amount of Pension and Postretirement Assets and Liabilities Recognized on Consolidated Balance Sheets
The amount of pension and postretirement assets and liabilities recognized on the consolidated balance sheets was as follows:
 Pension BenefitsPostretirement Benefits
December 31, December 31, 
(in thousands)2025202420252024
Other assets$4,572 $4,293 $— $— 
Accrued compensation and benefits(9,193)(7,596)(993)(988)
Accrued pension and other postretirement benefits(58,237)(64,100)(10,519)(10,310)
Net liability recognized$(62,858)$(67,403)$(11,512)$(11,298)
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)
The amounts in accumulated other comprehensive loss, net of tax on the consolidated balance sheets that have not yet been recognized as components of net periodic benefit cost (credit) were as follows:
 Pension BenefitsPostretirement Benefits
 Year ended December 31, Year ended December 31, 
(in thousands)202520242023202520242023
Net actuarial (loss) gain at beginning of year$(33,848)$(23,944)$(28,208)$7,593 $8,656 $7,283 
Actuarial gain (loss)700 (10,625)4,695 103 208 2,403 
Curtailment impact309 128 — — — — 
Settlement impact2,270 104 (39)— — — 
Amortization of actuarial loss (gain) 289 234 94 (1,032)(1,134)(893)
Amortization of prior service cost (credit)89 95 182 (4)(137)(137)
Deconsolidation of VIE gain(61)— — — — — 
Foreign currency translation(990)160 (668)— — — 
Net actuarial (loss) gain at end of year$(31,242)$(33,848)$(23,944)$6,660 $7,593 $8,656 
Schedule of Components of Net Periodic Benefit Cost
Components of net periodic benefit cost (credit) were as follows: 
 Pension BenefitsPostretirement Benefits
 Year ended December 31, Year ended December 31, 
(in thousands)202520242023202520242023
Components of net periodic benefit cost (credit)      
Service cost$4,983 $5,321 $5,679 $322 $333 $429 
Interest cost11,286 10,714 11,316 549 519 662 
Expected return on plan assets(8,105)(7,349)(7,858)— — — 
Curtailment income— (48)— — — — 
Settlements2,270 104 (39)— — — 
Amortization of net loss (gain) 289 234 94 (1,032)(1,134)(893)
Amortization of prior service cost (credit)89 95 182 (4)(137)(137)
Net periodic benefit cost (credit)$10,812 $9,071 $9,374 $(165)$(419)$61 
Schedule of Weighted Average Assumptions used to Determine Future Benefit Obligations and Net Periodic Benefit Cost
The weighted average assumptions used to determine benefit obligations at December 31, 2025 and 2024 were as follows:
 Pension BenefitsPostretirement Benefits
 2025202420252024
Discount rate5.43 %5.57 %5.19 %5.54 %
Rate of compensation increase3.82 %3.81 %N/AN/A
The weighted average assumptions used to determine net periodic benefit cost (credit) for the years ended December 31, 2025, 2024 and 2023 were as follows:
 Pension BenefitsPostretirement Benefits
 202520242023202520242023
Discount rate5.57 %4.93 %5.16 %5.54 %4.92 %5.10 %
Expected long-term rate of return on plan assets4.52 %3.75 %3.91 %N/AN/AN/A
Rate of compensation increase3.81 %3.80 %3.81 %N/AN/AN/A
Schedule of Assumed Healthcare Cost Trend Rates used to Determine Benefit Obligations and Net Cost
The assumed healthcare cost trend rates used to determine benefit obligations and net periodic benefit cost (credit) for postretirement benefits as of and for the years ended December 31, 2025, 2024 and 2023 were as follows:
 202520242023
Healthcare cost trend rate assumed for next year
6.75%/11.00%
7.00%/11.75%
7.00%/8.50%
Rate that the cost trend rate is assumed to decline
(the ultimate trend rate)
4.50 %4.50 %4.50 %
Year that the rate reaches the ultimate trend rate203620352033
Schedule of Pension Assets by Major Category of Plan Assets and Type of Fair Value Measurement
Pension assets by major category of plan assets and the type of fair value measurement as of December 31, 2025 were as follows:
(in thousands)TotalQuoted Prices in
Active Markets for
Identical Assets
(Level 1)
Significant
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Asset category    
Cash$132 $132 $— $— 
Fixed income securities24,239 — 24,239 — 
$24,371 $132 $24,239 $— 
Commingled funds
Measured at net asset value130,814 
 $155,185 
Pension assets by major category of plan assets and the type of fair value measurement as of December 31, 2024 were as follows:
(in thousands)TotalQuoted Prices in
Active Markets for
Identical Assets
(Level 1)
Significant
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Asset category    
Cash$359 $359 $— $— 
Fixed income securities23,123 — 23,123 — 
$23,482 $359 $23,123 $— 
Commingled funds
Measured at net asset value139,654 
 $163,136 
Schedule of Estimated Future Retirement Benefit Payments
The following retirement benefit payments, which reflect expected future service, are expected to be paid as follows:
(in thousands)Pension
Benefits
Postretirement
Benefits
Year ending December 31,  
2026$28,813 $993 
202718,398 1,097 
202819,733 1,109 
202919,426 1,093 
203020,314 1,152 
Thereafter98,869 5,714 
 $205,553 $11,158 
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Before Income Taxes
The components of income before income taxes were as follows:
 Year ended December 31, 
(in thousands)202520242023
Domestic operations$123,515 $185,426 $158,999 
Foreign operations116,011 64,241 82,601 
Income before income taxes$239,526 $249,667 $241,600 
Schedule of Income Tax Expense
Income tax expense (benefit) was as follows:
 Year ended December 31, 
(in thousands)202520242023
Current expense    
United States$9,692 $18,186 $9,704 
Foreign28,733 28,724 17,876 
Current income tax expense 38,425 46,910 27,580 
Deferred expense (benefit)
United States12,651 (907)6,626 
Foreign1,290 1,822 8,787 
Deferred income tax expense13,941 915 15,413 
Total income tax expense$52,366 $47,825 $42,993 
Schedule of Reconciliation of Income Taxes
The following table represents a reconciliation of income taxes computed at the federal statutory income tax rate of 21% to income tax expense as reported:
Year ended December 31, 2025
(in thousands)AmountPercent
Earnings from continuing operations, before income tax expense$239,526 
U.S. federal statutory tax rate50,300 21.0 %
State and local income taxes (1)
4,477 1.9 %
Federal
Effect of cross-border tax laws
Foreign-derived intangible income (FDII)(8,061)(3.4)%
Other3,052 1.3 %
Tax credits
Foreign tax credits(4,616)(1.9)%
R&D tax credits(3,136)(1.3)%
Changes in valuation allowances120 — %
Nontaxable or nondeductible items
Executive compensation3,449 1.4 %
Other(140)(0.1)%
Other adjustments247 0.1 %
Cayman Islands
Nontaxable non-cash gain on deconsolidation(4,152)(1.7)%
Other131 0.1 %
Republic of Korea
Withholding taxes3,355 1.4 %
Other1,351 0.6 %
Other foreign jurisdictions4,456 1.9 %
Changes in unrecognized tax benefits1,533 0.6 %
Income tax expense as reported$52,366 21.9 %
_________________________________
(1) State taxes in California, Pennsylvania, New York, Illinois, Georgia, Indiana, and Massachusetts made up the majority of the tax effect in this category.
The following table represents a reconciliation of income taxes computed at the federal statutory income tax rate of 21% to income tax expense as reported:
 Year ended December 31,
(in thousands)20242023
Income tax expense computed at federal statutory income tax rate$52,430 $50,736 
Foreign taxes, net of credits(14,433)(11,859)
Net adjustments for uncertain tax positions1,943 1,010 
State and local taxes5,341 6,160 
Nondeductible expenses2,258 2,250 
Valuation allowance6,763 (110)
Tax credits(6,486)(5,214)
Miscellaneous other, net20 
Income tax expense as reported$47,825 $42,993 
Effective income tax rate19.2 %17.8 %
Schedule of Components of Net Deferred Tax Assets (Liabilities)
The components of net deferred tax assets (liabilities) were as follows:
 December 31, 
(in thousands)20252024
Deferred tax assets  
Compensation and benefits$15,648 $13,683 
Share-based compensation8,657 8,354 
Pension and other postretirement benefits12,065 13,659 
Inventories19,297 19,170 
R&D capitalization61,994 60,261 
Lease liability36,447 21,288 
Transaction costs331 562 
Nondeductible accruals and reserves13,415 13,033 
Miscellaneous198 1,034 
Net operating loss and other tax carryforwards44,931 52,770 
Gross deferred tax assets212,983 203,814 
Valuation allowance(36,519)(40,762)
Total deferred tax assets176,464 163,052 
Deferred tax liabilities
Property, plant and equipment(5,665)(6,986)
Identifiable intangible assets(102,949)(94,563)
Right-of-use assets(35,028)(19,904)
Tax on unremitted earnings(14,956)(11,328)
Foreign exchange derivative instruments(1,245)(2,416)
Miscellaneous(3,144)(1,656)
Total deferred tax liabilities(162,987)(136,853)
Net deferred tax asset$13,477 $26,199 
Schedule of Changes in Valuation Allowance for Deferred Tax Assets
Changes in the valuation allowance for deferred tax assets were as follows:
 December 31, 
(in thousands)202520242023
Valuation allowance at beginning of year$40,762 $33,999 $34,109 
(Decreases) increases recorded to income tax provision(4,243)6,763 (110)
Valuation allowance at end of year$36,519 $40,762 $33,999 
Schedule of Reconciliation of Activity Related to Unrecognized Tax Benefits, Excluding Accrued Interest and Penalties The following table represents a reconciliation of the activity related to the unrecognized tax benefits, excluding accrued interest and penalties:
December 31, 
(in thousands)202520242023
Unrecognized tax benefits at beginning of year$12,587 $10,782 $9,538 
Gross additions - prior year tax positions— — 191 
Gross additions - current year tax positions1,715 1,965 1,229 
Gross reductions - prior year tax positions(568)(160)(176)
Unrecognized tax benefits at end of year$13,734 $12,587 $10,782 
v3.25.4
Common Stock (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of Declared Dividends Per Share
The Company declared dividends per common share, including DERs (Note 17), during the periods presented as follows:
 Dividends
per Common Share
Amount
(in thousands)
2025:
  
Fourth Quarter$0.235 $14,112 
Third Quarter0.235 14,388 
Second Quarter0.235 14,298 
First Quarter0.235 14,576 
Total dividends declared in 2025
$0.940 $57,374 
2024:
  
Fourth Quarter$0.215 $13,476 
Third Quarter0.215 13,787 
Second Quarter0.215 13,873 
First Quarter0.215 14,155 
Total dividends declared in 2024
$0.860 $55,291 
2023:
  
Fourth Quarter$0.195 $12,941 
Third Quarter0.195 13,098 
Second Quarter0.195 13,667 
First Quarter0.195 13,629 
Total dividends declared in 2023
$0.780 $53,335 
Schedule of Share Repurchase Activity
The Company's share repurchase activity for the periods presented was as follows:
Year ended December 31,
(in thousands, except share and per share amounts)202520242023
Shares repurchased in the open market:
Shares repurchased1,244,337 2,070,660 2,492,883 
Average price$69.53 $65.34 $53.13 
Aggregate value (1)
$86,515 $135,301 $132,437 
Shares repurchased from Magnus:
Shares repurchased1,889,313 587,520 3,993,522 
Average price (2)
$66.17 $63.82 $50.08 
Aggregate value (1)
$125,009 $37,498 $200,002 
Total shares repurchased:
Shares repurchased3,133,650 2,658,180 6,486,405 
Average price$67.50 $65.01 $51.25 
Aggregate value (1)
$211,524 $172,799 $332,439 
___________________________________
(1) Excludes $0.7 million, $1.1 million and $1.1 million of excise tax on share repurchases during the years ended December 31, 2025, 2024 and 2023 respectively, which was included in the cost basis of treasury stock acquired.
(2) In accordance with the share repurchase agreements, shares purchased from Magnus are accrued for at the same weighted average price as those purchased on the open market, as if the purchase from Magnus had occurred on the same day. As such, the average price of Magnus repurchases during any given period will differ from open market repurchases due to the settlement of the previously recorded share repurchase liability, as well as, open market purchases made after the completion of the Magnus Share repurchase agreements.
v3.25.4
Equity Incentive Plans (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Summary of Restricted and Performance Stock Units
A summary of the Company’s RSUs and PSUs as of December 31, 2025, 2024 and 2023 and changes during the years then ended is presented below: 
 Number
of
RSUs
Weighted-
Average
Fair
Value RSUs
Number
of
PSUs(5)
Weighted-
Average
Fair
Value PSUs
Outstanding as of December 31, 2022
944,695 $37.48 529,366 $36.30 
Granted476,614 48.10 196,572 48.22 
Vested (1)(2)
(528,020)31.87 (231,809)25.80 
Forfeited(25,226)46.85 (13,875)42.33 
Outstanding as of December 31, 2023
868,063 $46.45 480,254 $46.07 
Granted317,753 66.87 156,087 66.77 
Vested (1)(3)
(495,068)46.51 (133,099)45.36 
Forfeited(22,718)38.27 (2,275)56.40 
Outstanding as of December 31, 2024
668,030 $56.40 500,967 $52.66 
Granted340,565 68.78 165,248 68.21 
Vested (1)(4)
(366,653)52.66 (151,848)43.96 
Forfeited(38,794)65.40 (13,996)66.67 
Outstanding as of December 31, 2025
603,148 $65.08 500,371 $60.05 
_______________________________________________________________________________
(1)    Based upon the Company’s level of achievement of the applicable performance metrics, the recipients of the 151,848, 133,099 and 231,809 PSUs vested during the year ended December 31, 2025, 2024 and 2023, respectively, were entitled to receive 196,795, 266,198 and 461,568 shares of common stock, respectively.
(2) Included 88,760 and 230,089 shares of common stock related to RSUs and PSUs, respectively, that were not delivered as of December 31, 2023. The aggregate fair value of RSUs vested was $25.6 million. The aggregate fair value of PSUs vested, as adjusted for the Company’s achievement of the applicable performance metrics, was $22.5 million.
(3) Included 54,117 and 86,770 shares of common stock related to RSUs and PSUs, respectively, that were not delivered as of December 31, 2024. The aggregate fair value of RSUs vested was $32.2 million. The aggregate fair value of PSUs vested, as adjusted for the Company’s achievement of the applicable performance metrics, was $17.8 million.
(4) Included 43,321 and 75,690 shares of common stock related to RSUs and PSUs, respectively, that were not delivered as of December 31, 2025. The aggregate fair value of RSUs vested was $24.1 million. The aggregate fair value of PSUs vested, as adjusted for the Company’s achievement of the applicable performance metrics, was $12.9 million.
(5) Number of PSUs assume that 100% of the target level of performance was achieved.
Schedule of the Allocation of Share-Based Compensation Expense
The allocation of share-based compensation expense in the consolidated statements of operations was as follows:
 Year ended December 31,
(in thousands)202520242023
Cost of goods sold$1,917 $1,748 $1,724 
Selling, general and administrative25,015 27,466 26,182 
Research and development1,648 1,578 1,803 
Total compensation expense before income tax28,580 30,792 29,709 
Income tax benefit4,677 5,416 5,126 
Total compensation expense, net of income tax$23,903 $25,376 $24,583 
Summary of Shares of Common Stock Issued Compensation expense recorded related to RSUs and PSUs in the consolidated statements of operations was as follows:
 Year ended December 31,
(in thousands)202520242023
RSUs$20,394 $19,146 $17,055 
PSUs8,186 11,190 11,989 
A summary of shares of common stock issued related to the Amended and Restated 2015 Plan, including the impact of any DERs issued in common stock, is presented below:
Year endedYear ended
 December 31, 2025December 31, 2024
RSUsPSUsRSUsPSUs
Shares of common stock issued340,236 123,909 479,760219,823 
Shares of common stock withheld by the Company as payment by employees in lieu of cash to satisfy tax withholding obligations(118,845)(54,369)(160,291)(95,814)
Net shares of common stock issued221,391 69,540 319,469 124,009 
Cumulative undelivered shares of common stock508,628 544,215 480,608 471,078 
v3.25.4
Accumulated Other Comprehensive Loss, Net of Tax (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of Changes in Each Component of Accumulated Comprehensive Loss, Net of Tax Effects
The components of and changes in accumulated other comprehensive loss, net of tax, were as follows:
(in thousands)Foreign
Currency
Translation

Foreign Exchange Derivative
Instruments

Interest Rate Swap
Derivative
Instruments
Pension and
Other
Postretirement
Accumulated
Other
Comprehensive
Loss, Net of Tax
Balances as of December 31, 2023
$(95,425)$3,929 $227 $(13,080)$(104,349)
Other comprehensive (loss) income before reclassifications(28,072)12,118 575 (10,129)(25,508)
Amounts reclassified from accumulated other comprehensive loss, net of tax
— (11,414)(872)(838)(13,124)
Tax benefit — 139 72 2,455 2,666 
Balances as of December 31, 2024
$(123,497)$4,772 $$(21,592)$(140,315)
Other comprehensive income (loss) before reclassifications20,964 (3,835)— 79 17,208 
Amounts reclassified from accumulated other comprehensive loss, net of tax
— (2,464)(3)1,612 (855)
Tax benefit (expense)— 2,012 (332)1,681 
Balances as of December 31, 2025
$(102,533)$485 $— $(20,233)$(122,281)
v3.25.4
Interest Expense, Net and Other Expense, Net (Tables)
12 Months Ended
Dec. 31, 2025
Interest Expense and Other (Income) Expense, Net  
Schedule of Components of Interest Expense, Net
The components of interest expense, net were as follows:
 Year ended December 31,
(in thousands)202520242023
Interest expense (1)
$59,407 $54,711 $43,630 
Gain on interest rate swap(3)(872)(690)
Interest income(1,116)(1,202)(1,652)
Total interest expense, net$58,288 $52,637 $41,288 
_________________________________
(1) Interest expense is net of capitalized interest of $2.0 million for the year ended December 31, 2025.
Schedule of Components of Other Expense, Net
The components of other (income) expense, net were as follows:
 Year ended December 31,
(in thousands)202520242023
Gain on deconsolidation of VIE (Note 8)
$(20,887)$— $— 
Loss from equity method investment1,113 — — 
Non-service cost component of net periodic benefit cost5,342 2,998 3,327 
Other income(924)(1,040)(910)
Total other (income) expense, net$(15,356)$1,958 $2,417 
v3.25.4
Net Income per Common Share (Tables)
12 Months Ended
Dec. 31, 2025
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.:
 Year ended December 31,
(in thousands, except share and per share amounts)202520242023
Net income attributable to Acushnet Holdings Corp.$188,545 $214,298 $198,429 
Weighted average number of common shares:
Basic60,299,145 63,345,806 67,063,933 
RSUs171,866 224,058 311,992 
PSUs97,041 78,374 141,180 
Diluted60,568,052 63,648,238 67,517,105 
Net income per common share attributable to Acushnet Holdings Corp.:
Basic$3.13 $3.38 $2.96 
Diluted$3.11 $3.37 $2.94 
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:
 Year ended December 31,
 202520242023
RSUs122,994 161,217 66,590 
v3.25.4
Segment Information (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Information by Reportable Segment and a Reconciliation to Reported Amounts
Information by reportable segment and a reconciliation to reported amounts are as follows:
Year ended December 31, 2025
(in thousands)Titleist Golf EquipmentFootJoy Golf WearGolf GearTotal Reportable Segments
Other (1)
Total Consolidated
Net sales$1,596,243 $569,908 $244,948 $2,411,099 $147,631 $2,558,730 
Segment expenses:
Cost of goods sold789,578 343,393 142,364 1,275,335 
Advertising and promotion181,973 49,050 14,200 245,223 
Research and development66,914 4,926 2,789 74,629 
Selling, general and administrative305,112 143,830 47,311 496,253 
Other segment items (2)
7,742 223 2,594 10,559 
Restructuring costs (3)
— — — — 16,824 
Other expenses— — — — 140,479 
Total operating income244,924 28,486 35,690 309,100 (9,672)299,428 
Reconciling items:
Interest expense, net (Note 19)
(58,288)
Loss on debt extinguishment (Note 11 )
(16,970)
Non-service cost component of net periodic benefit cost(5,342)
Other (4)
20,698 
Total income before income tax$239,526 
_________________________________
(1) Amounts represent operating segments that do not meet the quantitative thresholds to be a reportable segment, as well as unallocated corporate expenses. These non-reportable segments include two premium performance apparel businesses.
(2) Other segment items include identifiable intangible asset amortization expense.
(3) Restructuring costs primarily relate to the VBR program (Note 24).
(4) Other includes a non-cash gain on deconsolidation of $20.9 million related to Lionscore (Note 8).
Information by reportable segment and a reconciliation to reported amounts are as follows:
Year ended December 31, 2024
(in thousands)Titleist Golf EquipmentFootJoy Golf WearGolf GearTotal Reportable Segments
Other (1)
Total Consolidated
Net sales$1,507,817 $574,560 $232,141 $2,314,518 $142,573 $2,457,091 
Segment expenses:
Cost of goods sold711,544 352,225 142,870 1,206,639 
Advertising and promotion170,604 50,016 13,259 233,879 
Research and development59,534 4,338 2,218 66,090 
Selling, general and administrative282,408 142,741 45,399 470,548 
Other segment items (2)
9,801 221 2,594 12,616 
Restructuring costs (3)
— — — — 18,549 
Other expenses— — — — 144,508 
Total operating income 273,926 25,019 25,801 324,746 (20,484)304,262 
Reconciling items:
Interest expense, net (Note 19)
(52,637)
Non-service cost component of net periodic benefit cost(2,998)
Other1,040 
Total income before income tax$249,667 
_________________________________
(1) Amounts represent operating segments that do not meet the quantitative thresholds to be a reportable segment, as well as unallocated corporate expenses. These non-reportable segments include two premium performance apparel businesses.
(2) Other segment items include identifiable intangible asset amortization expense.
(3) Restructuring costs primarily relate to Lionscore (Note 24).

Information by reportable segment and a reconciliation to reported amounts are as follows:
Year ended December 31, 2023
(in thousands)Titleist Golf EquipmentFootJoy Golf WearGolf GearTotal Reportable Segments
Other (1)
Total Consolidated
Net sales$1,420,369 $590,039 $222,566 $2,232,974 $149,021 $2,381,995 
Segment expenses:
Cost of goods sold679,226 373,326 143,849 1,196,401 
Advertising and promotion160,464 50,384 12,079 222,927 
Research and development57,118 4,063 1,835 63,016 
Selling, general and administrative262,558 144,234 42,902 449,694 
Other segment items (2)
10,196 223 2,384 12,803 
Restructuring costs
705 
Other expenses151,144 
Total operating income250,807 17,809 19,517 288,133 (2,828)285,305 
Reconciling items:
Interest expense, net (Note 19)
(41,288)
Non-service cost component of net periodic benefit cost(3,327)
Other910 
Total income before income tax$241,600 
_________________________________
(1) Amounts represent operating segments that do not meet the quantitative thresholds to be a reportable segment, as well as unallocated corporate expenses. These non-reportable segments include two premium performance apparel businesses.
(2) Other segment items include identifiable intangible asset amortization expense.
Schedule of Depreciation and Amortization Expense by Reportable Segment
Other segment disclosures are as follows:
Year ended December 31,
(in thousands)202520242023
Depreciation and amortization
Titleist golf equipment$38,935 $39,514 $36,549 
FootJoy golf wear8,048 7,978 7,613 
Golf gear5,486 5,470 4,410 
Share based compensation
Titleist golf equipment$18,926 $19,483 $18,417 
FootJoy golf wear6,921 7,844 7,633 
Golf gear2,723 2,989 3,003 
Schedule of Net Sales and Area Long-lived Assets by Geographical
Information as to the Company’s operations in different geographic regions is presented below. Net sales are categorized based on the location in which the sale originates.
Year ended December 31,
(in thousands)202520242023
Net sales
United States$1,523,290 $1,446,785 $1,350,006 
EMEA (1)
356,842 320,901 314,655 
Japan131,079 133,979 149,425 
Korea275,517 290,979 301,815 
Rest of World272,002 264,447 266,094 
Total net sales$2,558,730 $2,457,091 $2,381,995 
___________________________________
(1) Europe, the Middle East and Africa (“EMEA”)
Long-lived assets (property, plant and equipment, net) categorized based on their location of domicile are as follows:
December 31,
(in thousands)20252024
Long-lived assets
United States$271,586 $237,097 
EMEA16,227 13,964 
Japan4,770 4,961 
Korea7,368 6,981 
Rest of World (1)
56,624 62,744 
Total long-lived assets$356,575 $325,747 
___________________________________
(1) Includes manufacturing facilities in Thailand with long-lived assets of $52.1 million and $51.1 million as of December 31, 2025 and 2024, respectively.
v3.25.4
Supplemental Disclosure of Cash Flows Information (Tables)
12 Months Ended
Dec. 31, 2025
Supplemental Cash Flow Elements [Abstract]  
Schedule of Supplemental Disclosure of Cash Flows
Supplemental disclosure of cash flows information is as follows:
 Year ended December 31,
(in thousands)202520242023
Supplemental disclosure of cash flow information:
Cash paid for interest$60,212 $53,449 $36,391 
Cash paid for income taxes37,178 49,436 33,619 
Supplemental disclosure of non-cash information:
Purchases of property, plant and equipment, accrued not paid9,035 2,327 2,145 
Additions to right-of-use assets obtained in exchange for operating lease obligations71,136 10,439 51,825 
Additions to right-of-use assets obtained in exchange for finance lease obligations209 434 944 
DERs, declared not paid1,976 1,989 1,971 
Contingent consideration (Note 8)
— 342 — 
Share repurchase liability (Note 16)
— 62,500 — 

Disaggregation of cash paid for income taxes paid is as follows:
Year ended
(in thousands)December 31, 2025
Supplemental disclosure of cash flow information - cash paid for income taxes (net of refunds) - disaggregated (1)
United States - federal$3,204 
United States - state4,011 
Foreign
Republic of Korea12,245 
United Kingdom5,032 
Thailand4,574 
Canada2,777 
Australia2,265 
Other3,070 
Total foreign29,963 
Cash paid for income taxes (net of refunds)$37,178 
________________________________
(1) Disaggregated in accordance with ASU 2023-09, which was adopted prospectively in 2025 (Note 2).
v3.25.4
Restructuring Costs (Tables)
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The activity related to the VBR program was as follows:
(in thousands)December 31, 2025
Balance at beginning of period$— 
Provision13,687 
Payments(3,832)
Balance at end of period$9,855 
The VBR program liabilities recognized on the consolidated balance sheet were as follows:
(in thousands)December 31, 2025
Accrued expenses and other liabilities$9,033 
Other noncurrent liabilities822 
The activity related to these plans was as follows:
December 31,
(in thousands)20252024
Balance at beginning of period$12,431 $— 
Provision— 18,000 
Payments(5,439)(5,569)
Deconsolidation of VIE (Note 8)
(6,992)— 
Balance at end of period$— $12,431 
v3.25.4
Description of Business (Details)
Nov. 02, 2016
$ / shares
Class A common stock | Initial public offering  
Class of Stock [Line Items]  
Share price (in dollars per share) $ 17.00
v3.25.4
Summary of Significant Accounting Policies - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Noncontrolling Interests and Redeemable Noncontrolling Interests      
Redemption value adjustment $ 1,700 $ 1,000 $ (2,200)
Loan to minority shareholders included in temporary equity 4,400 4,400 4,400
Cash, Cash Equivalents and Restricted Cash      
Restricted cash 1,400 1,600  
Internal Use Software and Cloud Computing Arrangements      
Capitalized computer software, amortization 57,300 18,000  
Capitalized contract cost, amortization expense 2,400 4,000 1,600
Selling, general and administrative      
Advertising and Promotion      
Advertising and promotional expense 254,400 242,300 231,400
Foreign currency translation and transactions      
Transaction gain (loss) included in selling, general and administrative expense $ 4,200 (2,000) (4,000)
Minimum      
Product Warranty      
Product warranty duration 1 year    
Minimum | Computer software      
Internal Use Software and Cloud Computing Arrangements      
Property, plant and equipment, useful life 3 years    
Minimum | Capitalized internal-use software costs      
Internal Use Software and Cloud Computing Arrangements      
Property, plant and equipment, useful life 1 year    
Maximum      
Product Warranty      
Product warranty duration 2 years    
Maximum | Computer software      
Internal Use Software and Cloud Computing Arrangements      
Property, plant and equipment, useful life 10 years    
Maximum | Capitalized internal-use software costs      
Internal Use Software and Cloud Computing Arrangements      
Property, plant and equipment, useful life 6 years    
Deposits      
Concentration of Credit Risk      
Concentration risk, amount in banks located outside the United States $ 46,500 48,900  
Accounts payable      
Cash, Cash Equivalents and Restricted Cash      
Book overdrafts 2,800 3,800  
Prepaid and other assets      
Internal Use Software and Cloud Computing Arrangements      
Capitalized computer software, amortization 9,400 4,100  
Other Assets      
Internal Use Software and Cloud Computing Arrangements      
Capitalized computer software, amortization 47,900 13,900  
Retained earnings      
Noncontrolling Interests and Redeemable Noncontrolling Interests      
Redemption value adjustment $ 1,700 1,000 $ (2,200)
VIE      
Variable interest entities      
Ownership percentage 40.00%    
Outstanding balance   $ 0  
v3.25.4
Summary of Significant Accounting Policies - Property, Plant, and Equipment (Details)
Dec. 31, 2025
Buildings and improvements | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives of property, plant and equipment 15 years
Buildings and improvements | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives of property, plant and equipment 40 years
Machinery and equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives of property, plant and equipment 3 years
Machinery and equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives of property, plant and equipment 10 years
Furniture, fixtures and computer hardware | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives of property, plant and equipment 3 years
Furniture, fixtures and computer hardware | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives of property, plant and equipment 10 years
Computer software | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives of property, plant and equipment 1 year
Computer software | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives of property, plant and equipment 10 years
v3.25.4
Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]    
Refund liability for expected returns $ 8.6 $ 12.3
Inventory expected to be recovered related to sales returns $ 4.5 $ 6.3
Period over which revenue is generally recognized for customer sales incentives (within) 1 year  
Minimum    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Term of majority of contracts 30 days  
Maximum    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Term of majority of contracts 60 days  
Term of contract 1 year  
v3.25.4
Leases - Schedule of Components of Lease Cost (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
option
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Lessee, Lease, Description [Line Items]      
Number of renewal options | option 1    
Renewal terms (up to) 3 years    
Finance lease costs, amortization of lease assets $ 636 $ 600 $ 475
Finance lease costs, Interest on lease liabilities 92 108 86
Short-term and low value lease cost 400 904 1,472
Variable lease cost 3,220 3,056 2,486
Total lease cost 31,200 29,374 27,845
Cost of goods sold      
Lessee, Lease, Description [Line Items]      
Operating lease costs 2,486 2,497 2,450
Selling, general and administrative      
Lessee, Lease, Description [Line Items]      
Operating lease costs 23,310 21,043 19,777
Research and development      
Lessee, Lease, Description [Line Items]      
Operating lease costs $ 1,056 $ 1,166 $ 1,099
v3.25.4
Leases - Schedule of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Right-of-use assets    
Finance, right-of-use assets $ 1,438 $ 1,861
Operating lease, right-of-use assets 125,655 75,655
Total lease assets 127,093 77,516
Lease liabilities    
Finance, lease liabilities current 550 599
Operating, lease liabilities current 24,442 19,513
Finance, lease liabilities noncurrent 883 1,262
Operating, lease liabilities noncurrent 105,375 60,168
Total lease liabilities $ 131,250 $ 81,542
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List] Property, plant and equipment, net ($0 and $8,135 attributable to a VIE) Property, plant and equipment, net ($0 and $8,135 attributable to a VIE)
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List] Other assets ($0 and $1,884 attributable to a VIE) Other assets ($0 and $1,884 attributable to a VIE)
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List] Accrued expenses and other liabilities ($0 and $13,893 attributable to a VIE) Accrued expenses and other liabilities ($0 and $13,893 attributable to a VIE)
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List] Accrued expenses and other liabilities ($0 and $13,893 attributable to a VIE) Accrued expenses and other liabilities ($0 and $13,893 attributable to a VIE)
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List] Long-term debt Long-term debt
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List] Other noncurrent liabilities Other noncurrent liabilities
v3.25.4
Leases - Schedule of Weighted Average Remaining Lease Term and Weighted Average Discount Rate (Details)
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Weighted average remaining lease term (years):      
Operating 7 years 2 months 12 days 5 years 7 months 6 days 6 years 2 months 12 days
Finance 2 years 10 months 24 days 3 years 7 months 6 days 4 years 3 months 18 days
Weighted average discount rate:      
Operating 4.35% 4.58% 4.01%
Finance 5.59% 5.13% 4.52%
v3.25.4
Leases - Schedule of Reconciliation of Undiscounted Cash Flows for Lease Liabilities Recorded on Consolidated Balance Sheet (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Operating Leases    
2026 $ 29,600  
2027 27,674  
2028 22,208  
2029 15,514  
2030 11,525  
Thereafter 45,466  
Total future lease payments 151,987  
Less: Interest (22,170)  
Total lease liabilities 129,817  
Accrued expenses and other liabilities 24,442 $ 19,513
Long-term debt 0  
Other noncurrent liabilities 105,375 60,168
Finance Leases    
2026 616  
2027 514  
2028 306  
2029 118  
2030 5  
Thereafter 0  
Total future lease payments 1,559  
Less: Interest (126)  
Present value of lease liabilities 1,433  
Accrued expenses and other liabilities 550 599
Long-term debt 883 1,262
Other noncurrent liabilities 0  
Total    
2026 30,216  
2027 28,188  
2028 22,514  
2029 15,632  
2030 11,530  
Thereafter 45,466  
Total future lease payments 153,546  
Less: Interest (22,296)  
Total lease liabilities 131,250 $ 81,542
Accrued expenses and other liabilities 24,992  
Long-term debt 883  
Other noncurrent liabilities $ 105,375  
v3.25.4
Leases - Schedule of Reconciliation of Undiscounted Cash Flows for Lease Liabilities Recorded on Consolidated Balance Sheet (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash paid for amounts included in the measurement of lease liabilities:      
Operating cash flows for operating leases $ 26,686 $ 24,143 $ 21,623
Operating cash flows for finance leases 92 108 86
Financing cash flows for finance leases $ 638 $ 603 $ 478
v3.25.4
Allowance for Credit Losses (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounts Receivable, Allowance for Credit Loss [Roll Forward]      
Balance at beginning of year $ 7,238 $ 8,840 $ 8,258
Increase (decrease) in provision for expected credit losses 380 (807) 1,120
Amount of receivables written off (757) (618) (689)
Foreign currency translation 458 (177) 151
Balance at end of year $ 7,319 $ 7,238 $ 8,840
v3.25.4
Inventories (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Inventory Disclosure [Abstract]    
Raw materials and supplies $ 145,663 $ 137,150
Work-in-process 31,570 33,549
Finished goods 431,338 405,265
Inventories $ 608,571 $ 575,964
v3.25.4
Property, Plant and Equipment, Net - Schedule of Property, Plant and Equipment, Net (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Property, Plant and Equipment, Net    
Property, plant and equipment, gross $ 773,901 $ 715,176
Accumulated depreciation and amortization (417,326) (389,429)
Property, plant and equipment, net 356,575 325,747
Land    
Property, Plant and Equipment, Net    
Property, plant and equipment, gross 14,379 14,273
Buildings and improvements    
Property, Plant and Equipment, Net    
Property, plant and equipment, gross 238,858 223,737
Machinery and equipment    
Property, Plant and Equipment, Net    
Property, plant and equipment, gross 295,743 272,911
Furniture, computers and equipment    
Property, Plant and Equipment, Net    
Property, plant and equipment, gross 72,961 62,032
Computer software    
Property, Plant and Equipment, Net    
Property, plant and equipment, gross 90,831 90,583
Construction in progress    
Property, Plant and Equipment, Net    
Property, plant and equipment, gross $ 61,129 $ 51,640
v3.25.4
Property, Plant and Equipment, Net - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]      
Capitalized computer software, net $ 800 $ 1,700  
Amortization expense, capitalized software and development 6,700 10,900 $ 9,600
Total depreciation and amortization expense 55,292 55,888 51,356
Property, plant and equipment      
Property, Plant and Equipment [Line Items]      
Total depreciation and amortization expense $ 43,400 $ 41,900 $ 37,200
v3.25.4
Other Business Developments (Details) - USD ($)
$ in Thousands
12 Months Ended
Apr. 01, 2022
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Jan. 06, 2026
Jan. 31, 2025
Business Combination [Line Items]            
Gain on deconsolidation of VIE (Note 8)   $ (20,887) $ 0 $ 0    
Loss from equity method investment (Note 8)   1,113 0 0    
Contingent consideration (Note 8)   0 342 $ 0    
PG Golf LLC            
Business Combination [Line Items]            
Cash consideration $ 3,600          
Purchase price 5,000          
Contingent consideration (Note 8) $ 1,400   $ 1,700      
Subsequent Event | Corporate Joint Venture | ACL FootJoy            
Business Combination [Line Items]            
Interest owned         40.00%  
Subsequent Event | Corporate Joint Venture | Myre | ACL FootJoy            
Business Combination [Line Items]            
Interest owned         60.00%  
VIE            
Business Combination [Line Items]            
Gain on deconsolidation of VIE (Note 8)   (20,900)        
Lionscore            
Business Combination [Line Items]            
Investment at fair value   13,000       $ 14,100
Loss from equity method investment (Note 8)   $ 1,100        
v3.25.4
Goodwill and Identifiable Intangible Assets, Net - Schedule of Goodwill Allocated to the Company's Reportable Segments and Changes in the Carrying Amount of Goodwill (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Net carrying value of goodwill    
Balances at beginning of year $ 220,136 $ 225,302
Foreign currency translation 4,122 (5,166)
Balances at end of year 224,258 220,136
Operating segments | Titleist golf equipment    
Net carrying value of goodwill    
Balances at beginning of year 193,559 198,065
Foreign currency translation 3,565 (4,506)
Balances at end of year 197,124 193,559
Operating segments | FootJoy Golf Wear    
Net carrying value of goodwill    
Balances at beginning of year 3,465 3,531
Foreign currency translation 52 (66)
Balances at end of year 3,517 3,465
Operating segments | Golf Gear    
Net carrying value of goodwill    
Balances at beginning of year 13,060 13,418
Foreign currency translation 283 (358)
Balances at end of year 13,343 13,060
Other    
Net carrying value of goodwill    
Balances at beginning of year 10,052 10,288
Foreign currency translation 222 (236)
Balances at end of year $ 10,274 $ 10,052
v3.25.4
Goodwill and Identifiable Intangible Assets, Net - Narrative (Details) - USD ($)
1 Months Ended 12 Months Ended
Jan. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]        
Goodwill impairment loss   $ 0 $ 0 $ 0
Cumulative balance of goodwill impairment   3,800,000 3,800,000 3,800,000
Intangible amortization   11,901,000 14,024,000 14,222,000
Impairment of indefinite-lived intangible assets   $ 0 $ 0 $ 0
Trademarks        
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]        
Finite-lived intangible assets acquired $ 25,200,000      
Weighted average life 10 years      
v3.25.4
Goodwill and Identifiable Intangible Assets, Net - Schedule of Net Carrying Value by Class (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]    
Accumulated Amortization $ (151,900) $ (139,261)
Total 82,379  
Intangible assets, Gross 663,330 662,392
Total intangible assets 511,430 523,131
Trademarks    
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]    
Finite lived intangible assets, Gross 96,512 96,512
Accumulated Amortization (21,858) (15,346)
Total 74,654 81,166
Completed technology    
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]    
Finite lived intangible assets, Gross 76,943 76,943
Accumulated Amortization (75,377) (72,223)
Total 1,566 4,720
Customer relationships    
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]    
Finite lived intangible assets, Gross 28,248 27,403
Accumulated Amortization (22,089) (19,209)
Total 6,159 8,194
Licensing fees and other    
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]    
Finite lived intangible assets, Gross 32,576 32,483
Accumulated Amortization (32,576) (32,483)
Total 0 0
Trademarks    
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]    
Indefinite lived intangible assets $ 429,051 $ 429,051
v3.25.4
Goodwill and Identifiable Intangible Assets, Net - Schedule of Amortization Expense Related to Identifiable Intangible Assets (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Amortization expense related to intangible assets  
2026 $ 8,449
2027 7,605
2028 6,978
2029 6,962
2030 6,962
Thereafter 45,423
Total $ 82,379
v3.25.4
Product Warranty (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Activity for accrued warranty expense      
Balance at beginning of year $ 4,980 $ 4,997 $ 3,951
Provision 7,634 6,588 6,995
Claims paid/costs incurred (6,669) (6,432) (5,966)
Foreign currency translation 117 (173) 17
Balance at end of year $ 6,062 $ 4,980 $ 4,997
v3.25.4
Debt and Financing Arrangements - Schedule of debt and financing arrangements (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Debt and financing arrangements    
Senior unsecured notes $ 933,396  
Other short-term borrowings 16,005 $ 10,160
Other long-term borrowings 2,095 2,810
Finance lease obligations 883 1,262
Total 942,910 763,963
Less: short-term debt and current portion of long-term debt 16,666 10,882
Total long-term debt and finance lease obligations 926,244 753,081
Senior Notes    
Debt and financing arrangements    
Debt issuance costs (7,374) (4,969)
Debt issuance costs $ 7,374 4,969
5.625% senior unsecured notes ("2033 Notes")    
Debt and financing arrangements    
Stated interest rate 5.625%  
5.625% senior unsecured notes ("2033 Notes") | Senior Notes    
Debt and financing arrangements    
Senior unsecured notes $ 500,000 0
7.375% senior unsecured notes ("2028 Notes")    
Debt and financing arrangements    
Stated interest rate 7.375%  
7.375% senior unsecured notes ("2028 Notes") | Senior Notes    
Debt and financing arrangements    
Senior unsecured notes $ 0 350,000
Multi-currency revolving credit facility    
Debt and financing arrangements    
Multi-currency revolving credit facility $ 431,301 $ 404,700
v3.25.4
Debt and Financing Arrangements - Multi-Currency Revolving Credit Facility (Details)
Nov. 24, 2025
USD ($)
Dec. 31, 2025
USD ($)
Nov. 24, 2025
CAD ($)
Nov. 24, 2025
GBP (£)
Dec. 31, 2024
Dec. 23, 2019
USD ($)
Dec. 23, 2019
CAD ($)
Dec. 23, 2019
GBP (£)
Maximum                
Line of Credit Facility [Line Items]                
Beneficial ownership percentage for change of control   35.00%            
Revolving Credit Facility                
Line of Credit Facility [Line Items]                
Debt issuance costs   $ 2,200,000            
Maximum borrowing capacity $ 950,000,000.0         $ 950,000,000.0    
Weighted average interest rate   5.06%     5.51%      
Remaining borrowing capacity   $ 514,700,000            
Outstanding letters of credit   $ 4,000,000.0            
Revolving Credit Facility | Minimum                
Line of Credit Facility [Line Items]                
Initial commitment fee rate 0.125%              
Revolving Credit Facility | Maximum                
Line of Credit Facility [Line Items]                
Initial commitment fee rate 0.275%              
Revolving Credit Facility | Acushnet Canada                
Line of Credit Facility [Line Items]                
Maximum borrowing capacity     $ 100,000,000.0       $ 50,000,000.0  
Revolving Credit Facility | Acushnet Europe                
Line of Credit Facility [Line Items]                
Maximum borrowing capacity | £       £ 45,000,000.0       £ 45,000,000.0
Line of Credit                
Line of Credit Facility [Line Items]                
Contingent maximum increase to borrowing capacity $ 400,000,000.0              
Line of credit facility contingent increase, additional borrowing capacity, percentage 100.00%              
Debt instrument, covenant, net average secured leverage ratio 3.00   3.00 3.00        
Net average total leverage ratio 3.75   3.75 3.75        
Increase, net average total leverage ratio 4.25   4.25 4.25        
Interest coverage ratio 3.00   3.00 3.00        
Line of Credit | Secured Overnight Financing Rate (SOFR)                
Line of Credit Facility [Line Items]                
Variable rate 1.00%              
Line of Credit | Secured Overnight Financing Rate (SOFR) | Minimum                
Line of Credit Facility [Line Items]                
Variable rate 1.00%              
Line of Credit | Secured Overnight Financing Rate (SOFR) | Maximum                
Line of Credit Facility [Line Items]                
Variable rate 1.75%              
Line of Credit | Base Rate | Minimum                
Line of Credit Facility [Line Items]                
Variable rate 0.00%              
Line of Credit | Base Rate | Maximum                
Line of Credit Facility [Line Items]                
Variable rate 0.75%              
Line of Credit | Adjusted Daily RFR | Minimum                
Line of Credit Facility [Line Items]                
Variable rate 1.00%              
Line of Credit | Adjusted Daily RFR | Maximum                
Line of Credit Facility [Line Items]                
Variable rate 1.75%              
Line of Credit | TIBOR | Minimum                
Line of Credit Facility [Line Items]                
Variable rate 1.00%              
Line of Credit | TIBOR | Maximum                
Line of Credit Facility [Line Items]                
Variable rate 1.75%              
Line of Credit | Eurodollar | Minimum                
Line of Credit Facility [Line Items]                
Variable rate 1.00%              
Line of Credit | Eurodollar | Maximum                
Line of Credit Facility [Line Items]                
Variable rate 1.75%              
Line of Credit | CORRA | Minimum                
Line of Credit Facility [Line Items]                
Variable rate 1.00%              
Line of Credit | CORRA | Maximum                
Line of Credit Facility [Line Items]                
Variable rate 1.75%              
Line of Credit | Letters of Credit                
Line of Credit Facility [Line Items]                
Maximum borrowing capacity $ 75,000,000.0         50,000,000.0    
Swing line                
Line of Credit Facility [Line Items]                
Maximum borrowing capacity $ 75,000,000.0         75,000,000.0    
Swing line | Federal funds rate                
Line of Credit Facility [Line Items]                
Variable rate 0.50%              
Alternative Currency Sublimit                
Line of Credit Facility [Line Items]                
Maximum borrowing capacity $ 500,000,000.0         $ 200,000,000.0    
v3.25.4
Debt and Financing Arrangements - Senior Notes (Details) - USD ($)
$ in Millions
12 Months Ended
Nov. 24, 2025
Oct. 15, 2025
Oct. 03, 2023
Dec. 31, 2025
Dec. 31, 2024
Revolving Credit Facility          
Line of Credit Facility [Line Items]          
Debt issuance costs       $ 2.2  
Interest expense, debt       $ 3.9  
Unsecured Facilities | Revolving Credit Facility          
Line of Credit Facility [Line Items]          
Multi-currency revolving credit facility     $ 345.6    
Senior Unsecured Notes Due 2028 | Unsecured Facilities          
Line of Credit Facility [Line Items]          
Long-term debt, gross     $ 350.0    
Stated interest rate     7.375%    
Incurred fees and expenses     $ 6.4    
Debt issuance costs     $ 6.3    
Effective interest rate     7.813%    
Accrued interest         $ 5.6
Company paid a premium to redeem $ 12.9        
Senior Unsecured Notes Due 2028 | Unsecured Facilities | 2028          
Line of Credit Facility [Line Items]          
Redemption Price   103.688%      
Senior Unsecured Notes Due 2028 | Unsecured Facilities | Level 2          
Line of Credit Facility [Line Items]          
Fair value of notes         $ 362.1
Senior Unsecured Notes Due 2033 | Unsecured Facilities          
Line of Credit Facility [Line Items]          
Long-term debt, gross $ 500.0        
Stated interest rate 5.625%        
Effective interest rate       5.788%  
Accrued interest       $ 2.9  
Redemption Price 101.00%        
Long-term debt, fair value       $ 505.0  
Senior Unsecured Notes Due 2033 | Unsecured Facilities | 2028          
Line of Credit Facility [Line Items]          
Redemption Price       100.00%  
v3.25.4
Debt and Financing Arrangements - Schedule of Debt Instrument Redemption (Details) - Senior Unsecured Notes Due 2033 - Unsecured Facilities
12 Months Ended
Nov. 24, 2025
Dec. 31, 2025
Line of Credit Facility [Line Items]    
Redemption Price 101.00%  
2028    
Line of Credit Facility [Line Items]    
Redemption Price   102.813%
2029    
Line of Credit Facility [Line Items]    
Redemption Price   101.406%
2030 and thereafter    
Line of Credit Facility [Line Items]    
Redemption Price   100.00%
v3.25.4
Debt and Financing Arrangements - Other Short-Term Borrowings (Details) - Unsecured Facilities - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Short-term Debt [Line Items]    
Weighted average interest rate 0.88% 0.61%
Remaining borrowing capacity $ 37.8  
v3.25.4
Debt and Financing Arrangements - Letters of Credit (Details) - Letters of Credit - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Line of Credit Facility [Line Items]    
Outstanding balance $ 6.9 $ 5.7
Line of credit secured 4.0 $ 2.9
Maximum borrowing capacity $ 59.0  
v3.25.4
Debt and Financing Arrangements - Schedule of Payments of Debt Obligations due by Period (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Payments of Debt Obligations due by Period  
2026 $ 660
2027 715
2028 693
2029 27
2030 431,301
Thereafter 500,000
Total $ 933,396
v3.25.4
Derivative Financial Instruments - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2023
Dec. 31, 2024
Foreign exchange forward      
Derivatives, Fair Value [Line Items]      
Expected reclassification of gain recorded in accumulated other comprehensive loss into cost of goods sold during next twelve months $ 1,200,000    
Foreign exchange forward | Derivative designated as hedging      
Derivatives, Fair Value [Line Items]      
Notional amount 230,700,000   $ 192,200,000
Foreign exchange forward | Derivative not designated as hedging      
Derivatives, Fair Value [Line Items]      
Notional amount $ 0   0
Transaction gain (loss) included in selling, general and administrative expense   $ 100,000  
Foreign exchange forward | Maximum      
Derivatives, Fair Value [Line Items]      
Term of derivative contract 24 months    
Interest rate swap | Derivative designated as hedging      
Derivatives, Fair Value [Line Items]      
Notional amount $ 0   $ 100,000,000.0
v3.25.4
Derivative Financial Instruments - Schedule of Fair Value of Hedge Instruments in Condensed Consolidated Balance Sheets (Details) - Derivative designated as hedging - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Prepaid and other assets | Foreign exchange forward    
Derivative Instruments, Gain (Loss) [Line Items]    
Asset derivatives $ 2,950 $ 8,135
Prepaid and other assets | Interest rate swap    
Derivative Instruments, Gain (Loss) [Line Items]    
Asset derivatives 0 4
Accrued expenses and other liabilities | Foreign exchange forward    
Derivative Instruments, Gain (Loss) [Line Items]    
Liability derivatives 1,746 251
Accrued expenses and other liabilities | Interest rate swap    
Derivative Instruments, Gain (Loss) [Line Items]    
Liability derivatives $ 0 $ 1
v3.25.4
Derivative Financial Instruments - Schedule of Hedge Instruments Included in Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]      
Unrealized holding (losses) gains arising during period $ (3,835) $ 12,693 $ 5,871
Cash flow hedge | Derivative designated as hedging      
Derivative Instruments, Gain (Loss) [Line Items]      
Unrealized holding (losses) gains arising during period (3,835) 12,693 5,871
Foreign exchange forward | Cash flow hedge | Derivative designated as hedging      
Derivative Instruments, Gain (Loss) [Line Items]      
Unrealized holding (losses) gains arising during period (3,835) 12,118 4,880
Interest rate swap | Cash flow hedge | Derivative designated as hedging      
Derivative Instruments, Gain (Loss) [Line Items]      
Unrealized holding (losses) gains arising during period $ 0 $ 575 $ 991
v3.25.4
Derivative Financial Instruments - Schedule of Effect of Hedge Instruments in the Consolidated Statement of Operations (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (loss) recognized on unaudited condensed consolidated statements of operations $ 3 $ 872 $ 690
Foreign exchange forward | Derivative designated as hedging      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (loss) recognized on unaudited condensed consolidated statements of operations 61 13,732 7,647
Foreign exchange forward | Derivative designated as hedging | Cost of goods sold      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (loss) recognized on unaudited condensed consolidated statements of operations $ 2,464 $ 11,414 $ 6,982
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of goods sold Cost of goods sold Cost of goods sold
Foreign exchange forward | Derivative designated as hedging | Selling, general and administrative      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (loss) recognized on unaudited condensed consolidated statements of operations $ (2,403) $ 2,318 $ 665
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, general and administrative Selling, general and administrative Selling, general and administrative
Interest rate swap | Derivative designated as hedging      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (loss) recognized on unaudited condensed consolidated statements of operations $ 3 $ 872 $ 690
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Interest expense, net (Note 19) Interest expense, net (Note 19) Interest expense, net (Note 19)
v3.25.4
Fair Value Measurements (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Level 1    
Assets    
Rabbi trust $ 2,906 $ 3,150
Deferred compensation program assets 719 633
Total assets 3,625 3,783
Liabilities    
Deferred compensation program liabilities 719 633
Total liabilities 719 633
Level 1 | Foreign exchange derivative instruments    
Assets    
Foreign exchange derivative instruments 0 0
Liabilities    
Derivative instruments, current 0 0
Level 1 | Interest rate derivative instruments    
Assets    
Interest rate derivative instruments   0
Liabilities    
Derivative instruments, current   0
Level 2    
Assets    
Rabbi trust 0 0
Deferred compensation program assets 0 0
Total assets 2,950 8,139
Liabilities    
Deferred compensation program liabilities 0 0
Total liabilities 1,746 252
Level 2 | Foreign exchange derivative instruments    
Assets    
Foreign exchange derivative instruments 2,950 8,135
Liabilities    
Derivative instruments, current 1,746 251
Level 2 | Interest rate derivative instruments    
Assets    
Interest rate derivative instruments   4
Liabilities    
Derivative instruments, current   1
Level 3    
Assets    
Rabbi trust 0 0
Deferred compensation program assets 0 0
Total assets 0 0
Liabilities    
Deferred compensation program liabilities 0 0
Total liabilities 0 0
Level 3 | Foreign exchange derivative instruments    
Assets    
Foreign exchange derivative instruments 0 0
Liabilities    
Derivative instruments, current $ 0 0
Level 3 | Interest rate derivative instruments    
Assets    
Interest rate derivative instruments   0
Liabilities    
Derivative instruments, current   $ 0
v3.25.4
Pension and Other Postretirement Benefits - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
plan
Dec. 31, 2024
USD ($)
plan
Pension Benefits (Underfunded)    
Pension and Other Postretirement Benefits    
Actuarial gain (loss), attributable to higher salary increases than expected and lump sums paid $ (6.1) $ (2.5)
Actuarial (loss) gain, attributable to change in discount rates (4.0) 7.4
Actuarial gain attributable to the updated demographic assumptions 5.6  
Actuarial gain attributable to the change in the lump sum conversion rates 2.4  
Actuarial (loss) gain, attributable to change in lump sum interest rates   (4.1)
Pension Benefits (Overfunded)    
Pension and Other Postretirement Benefits    
Actuarial (loss) gain, attributable to change in discount rates $ 0.3 $ 1.9
Number of defined benefit plans | plan 1 1
Postemployment Retirement Benefits    
Pension and Other Postretirement Benefits    
Actuarial gain (loss), attributable to higher salary increases than expected and lump sums paid $ (0.5)  
Actuarial (loss) gain, attributable to change in discount rates (0.3) $ 0.6
Actuarial gain attributable to the updated demographic assumptions $ 0.9  
Actuarial gain (loss), attributable to updated health care trend rates   $ (0.3)
Minimum    
Pension and Other Postretirement Benefits    
Age limit 50 years  
Maximum    
Pension and Other Postretirement Benefits    
Age limit 65 years  
v3.25.4
Pension and Other Postretirement Benefits - Plan Assets and Funded Status (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pension Benefits      
Change in projected benefit obligation ("PBO")      
Service cost $ 4,983 $ 5,321 $ 5,679
Interest cost 11,286 10,714 11,316
Change in plan assets      
Fair value of plan assets at beginning of year 163,136    
Fair value of plan assets at end of year 155,185 163,136  
Postretirement Benefits      
Change in projected benefit obligation ("PBO")      
Projected benefit obligation at beginning of year 11,298 11,428  
Service cost 322 333 429
Interest cost 549 519 662
Actuarial loss (gain) (103) (208)  
Curtailments 0 0  
Settlements 0 0  
Participants’ contributions 741 745  
Benefit payments (1,295) (1,519)  
Deconsolidation of VIE gain 0    
Foreign currency translation 0 0  
Projected benefit obligation at end of year 11,512 11,298 11,428
Accumulated benefit obligation at end of year 11,512 11,298  
Change in plan assets      
Fair value of plan assets at beginning of year 0 0  
Return on plan assets 0 0  
Employer contributions 554 774  
Participants’ contributions 741 745  
Settlements 0 0  
Benefit payments (1,295) (1,519)  
Deconsolidation of VIE gain 0    
Foreign currency translation 0 0  
Fair value of plan assets at end of year 0 0 0
Funded status (fair value of plan assets less PBO) (11,512) (11,298)  
Pension Benefits (Underfunded) | Pension Benefits      
Change in projected benefit obligation ("PBO")      
Projected benefit obligation at beginning of year 211,984 219,642  
Service cost 4,983 5,321  
Interest cost 10,239 9,761  
Actuarial loss (gain) 2,916 (946)  
Curtailments 0 (176)  
Settlements (27,344) (16,046)  
Participants’ contributions 0 0  
Benefit payments (4,472) (4,404)  
Deconsolidation of VIE gain (233)    
Foreign currency translation 848 (1,168)  
Projected benefit obligation at end of year 198,921 211,984 219,642
Accumulated benefit obligation at end of year 184,945 195,080  
Change in plan assets      
Fair value of plan assets at beginning of year 140,288 154,216  
Return on plan assets 11,280 (3,533)  
Employer contributions 11,883 10,183  
Participants’ contributions 0 0  
Settlements (27,344) (16,046)  
Benefit payments (4,472) (4,404)  
Deconsolidation of VIE gain (175)    
Foreign currency translation 31 (128)  
Fair value of plan assets at end of year 131,491 140,288 154,216
Funded status (fair value of plan assets less PBO) (67,430) (71,696)  
Pension Benefits (Overfunded) | Pension Benefits      
Change in projected benefit obligation ("PBO")      
Projected benefit obligation at beginning of year 18,555 20,559  
Service cost 0 0  
Interest cost 1,047 953  
Actuarial loss (gain) (338) (1,678)  
Curtailments (309) 0  
Settlements 0 0  
Participants’ contributions 0 0  
Benefit payments (1,236) (986)  
Deconsolidation of VIE gain 0    
Foreign currency translation 1,403 (293)  
Projected benefit obligation at end of year 19,122 18,555 20,559
Accumulated benefit obligation at end of year 19,122 18,308  
Change in plan assets      
Fair value of plan assets at beginning of year 22,848 26,557  
Return on plan assets 103 (2,367)  
Employer contributions 247 0  
Participants’ contributions 0 0  
Settlements 0 0  
Benefit payments (1,236) (986)  
Deconsolidation of VIE gain 0    
Foreign currency translation 1,732 (356)  
Fair value of plan assets at end of year 23,694 22,848 $ 26,557
Funded status (fair value of plan assets less PBO) $ 4,572 $ 4,293  
v3.25.4
Pension and Other Postretirement Benefits - Recognized on Consolidated Balance Sheets (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Assets and liabilities recognized on consolidated balance sheets:      
Accrued pension and other postretirement benefits $ (68,756) $ (74,410)  
Pension Benefits      
Assets and liabilities recognized on consolidated balance sheets:      
Other assets 4,572 4,293  
Accrued compensation and benefits (9,193) (7,596)  
Accrued pension and other postretirement benefits (58,237) (64,100)  
Net liability recognized (62,858) (67,403)  
Accumulated other comprehensive income (loss) on consolidated balance sheets that have not yet been recognized as components of net periodic benefit cost:      
Net actuarial (loss) gain at beginning of year (33,848) (23,944) $ (28,208)
Actuarial gain (loss) 700 (10,625) 4,695
Curtailment impact 309 128 0
Settlement impact 2,270 104 (39)
Amortization of actuarial loss (gain) 289 234 94
Amortization of prior service cost (credit) 89 95 182
Deconsolidation of VIE gain (61) 0 0
Foreign currency translation (990) 160 (668)
Net actuarial (loss) gain at end of year (31,242) (33,848) (23,944)
Postretirement Benefits      
Assets and liabilities recognized on consolidated balance sheets:      
Other assets 0 0  
Accrued compensation and benefits (993) (988)  
Accrued pension and other postretirement benefits (10,519) (10,310)  
Net liability recognized (11,512) (11,298)  
Accumulated other comprehensive income (loss) on consolidated balance sheets that have not yet been recognized as components of net periodic benefit cost:      
Net actuarial (loss) gain at beginning of year 7,593 8,656 7,283
Actuarial gain (loss) 103 208 2,403
Curtailment impact 0 0 0
Settlement impact 0 0 0
Amortization of actuarial loss (gain) (1,032) (1,134) (893)
Amortization of prior service cost (credit) (4) (137) (137)
Deconsolidation of VIE gain 0 0 0
Foreign currency translation 0 0 0
Net actuarial (loss) gain at end of year $ 6,660 $ 7,593 $ 8,656
v3.25.4
Pension and Other Postretirement Benefits - Periodic Benefit Cost (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pension Benefits      
Components of net periodic benefit cost (credit)      
Service cost $ 4,983 $ 5,321 $ 5,679
Interest cost 11,286 10,714 11,316
Expected return on plan assets (8,105) (7,349) (7,858)
Curtailment income 0 (48) 0
Settlements 2,270 104 (39)
Amortization of net loss (gain) 289 234 94
Amortization of prior service cost (credit) 89 95 182
Net periodic benefit cost (credit) 10,812 9,071 9,374
Postretirement Benefits      
Components of net periodic benefit cost (credit)      
Service cost 322 333 429
Interest cost 549 519 662
Expected return on plan assets 0 0 0
Curtailment income 0 0 0
Settlements 0 0 0
Amortization of net loss (gain) (1,032) (1,134) (893)
Amortization of prior service cost (credit) (4) (137) (137)
Net periodic benefit cost (credit) $ (165) $ (419) $ 61
v3.25.4
Pension and Other Postretirement Benefits - Weighted Average Assumptions (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Weighted average assumptions used to determine net cost for years ended December 31      
Expected long-term rate of return on plan assets 4.51%    
Pension Benefits      
Weighted average assumptions used to determine benefit obligations at December 31      
Discount rate 5.43% 5.57%  
Rate of compensation increase 3.82% 3.81%  
Weighted average assumptions used to determine net cost for years ended December 31      
Discount rate 5.57% 4.93% 5.16%
Expected long-term rate of return on plan assets 4.52% 3.75% 3.91%
Rate of compensation increase 3.81% 3.80% 3.81%
Postretirement Benefits      
Weighted average assumptions used to determine benefit obligations at December 31      
Discount rate 5.19% 5.54%  
Weighted average assumptions used to determine net cost for years ended December 31      
Discount rate 5.54% 4.92% 5.10%
v3.25.4
Pension and Other Postretirement Benefits - Healthcare Cost Trend Rates (Details) - Postretirement Benefits Medical and Prescription Drug
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Assumed healthcare cost trend rates used to determine benefit obligations and net cost:      
Rate that the cost trend rate is assumed to decline (the ultimate trend rate) 4.50% 4.50% 4.50%
Minimum      
Assumed healthcare cost trend rates used to determine benefit obligations and net cost:      
Healthcare cost trend rate assumed for next year 6.75% 7.00% 7.00%
Maximum      
Assumed healthcare cost trend rates used to determine benefit obligations and net cost:      
Healthcare cost trend rate assumed for next year 11.00% 11.75% 8.50%
v3.25.4
Pension and Other Postretirement Benefits - Plan Assets and Type of Fair Value Measurement (Details) - Pension Benefits - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Pension and Other Postretirement Benefits    
Fair value of plan assets $ 155,185 $ 163,136
Fixed income securities    
Pension and Other Postretirement Benefits    
Fair value of plan assets 24,371 23,482
Level 1    
Pension and Other Postretirement Benefits    
Fair value of plan assets 132 359
Level 2    
Pension and Other Postretirement Benefits    
Fair value of plan assets 24,239 23,123
Level 3    
Pension and Other Postretirement Benefits    
Fair value of plan assets 0 0
Cash | Fixed income securities    
Pension and Other Postretirement Benefits    
Fair value of plan assets 132 359
Cash | Level 1    
Pension and Other Postretirement Benefits    
Fair value of plan assets 132 359
Cash | Level 2    
Pension and Other Postretirement Benefits    
Fair value of plan assets 0 0
Cash | Level 3    
Pension and Other Postretirement Benefits    
Fair value of plan assets 0 0
Fixed income securities | Fixed income securities    
Pension and Other Postretirement Benefits    
Fair value of plan assets 24,239 23,123
Fixed income securities | Level 1    
Pension and Other Postretirement Benefits    
Fair value of plan assets 0 0
Fixed income securities | Level 2    
Pension and Other Postretirement Benefits    
Fair value of plan assets 24,239 23,123
Fixed income securities | Level 3    
Pension and Other Postretirement Benefits    
Fair value of plan assets 0 0
Commingled funds | Measured at net asset value    
Pension and Other Postretirement Benefits    
Fair value of plan assets $ 130,814 $ 139,654
v3.25.4
Pension and Other Postretirement Benefits - U.S. Defined Benefit Plan (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Pension and Other Postretirement Benefits    
Future expected blended long-term rate of return on plan assets (as a percent) 4.51%  
UNITED STATES | Return-seeking investment    
Pension and Other Postretirement Benefits    
Asset allocation (as a percent) 19.00% 19.00%
UNITED STATES | Liability-hedging investment    
Pension and Other Postretirement Benefits    
Asset allocation (as a percent) 81.00% 81.00%
v3.25.4
Pension and Other Postretirement Benefits - Estimated Contributions and Estimated Future Retirement Benefit Payments (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Pension Benefits  
Pension and Other Postretirement Benefits  
Estimated contribution $ 14,000
Estimated Future Retirement Benefit Payments, Year ending December 31,  
2026 28,813
2027 18,398
2028 19,733
2029 19,426
2030 20,314
Thereafter 98,869
Total 205,553
Postretirement Benefits  
Estimated Future Retirement Benefit Payments, Year ending December 31,  
2026 993
2027 1,097
2028 1,109
2029 1,093
2030 1,152
Thereafter 5,714
Total $ 11,158
v3.25.4
Pension and Other Postretirement Benefits - International Plans (Details) - Pension Benefits - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pension and Other Postretirement Benefits      
Fair value of plan assets $ 155,185 $ 163,136  
International Plans      
Pension and Other Postretirement Benefits      
Total projected benefit obligations 38,000 35,300  
Fair value of plan assets 24,500 24,000  
Pension expense $ 2,900 $ 3,000 $ 2,800
v3.25.4
Pension and Other Postretirement Benefits - Defined Contribution Plans (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Retirement Benefits [Abstract]      
Cash contributions $ 23.0 $ 22.5 $ 21.3
v3.25.4
Income Taxes - Schedule of Components of Income Before Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Components of income before income taxes:      
Domestic operations $ 123,515 $ 185,426 $ 158,999
Foreign operations 116,011 64,241 82,601
Income before income taxes $ 239,526 $ 249,667 $ 241,600
v3.25.4
Income Taxes - Schedule of Income Tax Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current expense      
United States $ 9,692 $ 18,186 $ 9,704
Foreign 28,733 28,724 17,876
Current income tax expense 38,425 46,910 27,580
Deferred expense (benefit)      
United States 12,651 (907) 6,626
Foreign 1,290 1,822 8,787
Deferred income tax expense 13,941 915 15,413
Total income tax expense $ 52,366 $ 47,825 $ 42,993
v3.25.4
Income Taxes - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Current income tax expense $ 38,425 $ 46,910 $ 27,580  
Deferred income tax expense 13,941 915 15,413  
Decrease in valuation allowance 4,243 (6,763) 110  
Unrecognized tax benefits 13,734 12,587 10,782 $ 9,538
Unrecognized tax benefits, income tax penalties and interest accrued 600 200 200  
Unrecognized tax expense (benefit), income tax penalties and interest expense 400 200 $ 200  
Domestic        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Current income tax expense 5,000      
Deferred income tax expense 11,500      
Domestic | General Business Tax Credit Carryforward        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Tax credit carryforwards 4,100 6,200    
State        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Current income tax expense 4,700      
Deferred income tax expense 1,200      
Net operating loss carryforwards 54,600 53,600    
State | Research Tax Credit Carryforward        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Tax credit carryforwards 10,900 9,800    
Foreign        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net operating loss carryforwards 11,800 32,600    
Tax credit carryforwards $ 27,800 $ 27,700    
v3.25.4
Income Taxes - Schedule of Reconciliation of Income Taxes Computed at the Federal Statutory Income Tax Rate (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount      
Earnings from continuing operations, before income tax expense $ 239,526 $ 249,667 $ 241,600
U.S. federal statutory tax rate 50,300 52,430 50,736
State and local income taxes 4,477 5,341 6,160
Foreign-derived intangible income (FDII) (8,061)    
Other 3,052    
Foreign tax credits (4,616)    
R&D tax credits (3,136)    
Changes in valuation allowances 120 6,763 (110)
Executive compensation 3,449    
Other (140)    
Other adjustments   9 20
Other foreign jurisdictions   (14,433) (11,859)
Changes in unrecognized tax benefits 1,533 1,943 1,010
Total income tax expense $ 52,366 $ 47,825 $ 42,993
Percent      
U.S. federal statutory tax rate 21.00%    
State and local income taxes 1.90%    
Foreign-derived intangible income (FDII) (3.40%)    
Other 1.30%    
Foreign tax credits (1.90%)    
R&D tax credits (1.30%)    
Changes in valuation allowances 0.00%    
Executive compensation 1.40%    
Other (0.10%)    
Changes in unrecognized tax benefits 0.60%    
Income tax expense as reported 21.90% 19.20% 17.80%
UNITED STATES      
Amount      
Other adjustments $ 247    
Percent      
Other adjustments 0.10%    
Cayman Islands      
Amount      
Other adjustments $ 131    
Nontaxable non-cash gain on deconsolidation $ (4,152)    
Percent      
Other adjustments 0.10%    
Nontaxable non-cash gain on deconsolidation (1.70%)    
Republic of Korea      
Amount      
Other adjustments $ 1,351    
Withholding taxes $ 3,355    
Percent      
Other adjustments 0.60%    
Withholding taxes 1.40%    
Other foreign jurisdictions      
Amount      
Other foreign jurisdictions $ 4,456    
Percent      
Other foreign jurisdictions 1.90%    
v3.25.4
Income Taxes - Schedule of Reconciliation of Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Income tax expense computed at federal statutory income tax rate $ 50,300 $ 52,430 $ 50,736
Foreign taxes, net of credits   (14,433) (11,859)
Net adjustments for uncertain tax positions 1,533 1,943 1,010
State and local taxes 4,477 5,341 6,160
Nondeductible expenses   2,258 2,250
Valuation allowance 120 6,763 (110)
Tax credits   (6,486) (5,214)
Miscellaneous other, net   9 20
Total income tax expense $ 52,366 $ 47,825 $ 42,993
Effective income tax rate 21.90% 19.20% 17.80%
v3.25.4
Income Taxes - Schedule of Components of Net Deferred Tax Assets (Liabilities) (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets        
Compensation and benefits $ 15,648 $ 13,683    
Share-based compensation 8,657 8,354    
Pension and other postretirement benefits 12,065 13,659    
Inventories 19,297 19,170    
R&D capitalization 61,994 60,261    
Lease liability 36,447 21,288    
Transaction costs 331 562    
Nondeductible accruals and reserves 13,415 13,033    
Miscellaneous 198 1,034    
Net operating loss and other tax carryforwards 44,931 52,770    
Gross deferred tax assets 212,983 203,814    
Valuation allowance (36,519) (40,762) $ (33,999) $ (34,109)
Total deferred tax assets 176,464 163,052    
Deferred tax liabilities        
Property, plant and equipment (5,665) (6,986)    
Identifiable intangible assets (102,949) (94,563)    
Right-of-use assets (35,028) (19,904)    
Tax on unremitted earnings (14,956) (11,328)    
Foreign exchange derivative instruments (1,245) (2,416)    
Miscellaneous (3,144) (1,656)    
Total deferred tax liabilities (162,987) (136,853)    
Net deferred tax asset $ 13,477 $ 26,199    
v3.25.4
Income Taxes - Schedule of Changes in Valuation Allowance for Deferred Tax Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Changes in valuation allowance for deferred tax assets:      
Valuation allowance at beginning of year $ 40,762 $ 33,999 $ 34,109
(Decreases) increases recorded to income tax provision (4,243) 6,763 (110)
Valuation allowance at end of year $ 36,519 $ 40,762 $ 33,999
v3.25.4
Income Taxes - Unrecognized Tax Benefit (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of activity related to unrecognized tax benefits, excluding interest and penalties:      
Unrecognized tax benefits at beginning of year $ 12,587 $ 10,782 $ 9,538
Gross additions - prior year tax positions 0 0 191
Gross additions - current year tax positions 1,715 1,965 1,229
Gross reductions - prior year tax positions (568) (160) (176)
Unrecognized tax benefits at end of year $ 13,734 $ 12,587 $ 10,782
v3.25.4
Common Stock - Narrative (Details)
2 Months Ended 3 Months Ended 12 Months Ended
Jul. 10, 2025
USD ($)
shares
Apr. 10, 2025
USD ($)
Jul. 10, 2024
USD ($)
shares
Jan. 23, 2023
USD ($)
shares
Jan. 13, 2023
USD ($)
shares
Feb. 26, 2026
$ / shares
Dec. 31, 2025
USD ($)
$ / shares
shares
Sep. 30, 2025
$ / shares
Jun. 30, 2025
$ / shares
Mar. 31, 2025
$ / shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Sep. 30, 2024
$ / shares
Jun. 30, 2024
$ / shares
Mar. 31, 2024
$ / shares
Dec. 31, 2023
USD ($)
$ / shares
Sep. 30, 2023
$ / shares
Jun. 30, 2023
$ / shares
Mar. 31, 2023
$ / shares
Dec. 31, 2025
USD ($)
vote
$ / shares
shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Dec. 31, 2023
USD ($)
$ / shares
shares
Dec. 31, 2022
USD ($)
shares
Dec. 17, 2024
USD ($)
Jun. 14, 2024
USD ($)
Mar. 14, 2024
USD ($)
Nov. 03, 2023
USD ($)
shares
Jun. 09, 2023
USD ($)
Aug. 30, 2022
USD ($)
Jun. 16, 2022
USD ($)
Dividends Payable [Line Items]                                                          
Common stock, shares authorized (in shares) | shares             500,000,000       500,000,000               500,000,000 500,000,000                  
Common stock, par value (in dollars per share) | $ / shares             $ 0.001       $ 0.001               $ 0.001 $ 0.001                  
Number of vote entitled | vote                                     1                    
Dividends per common share (in dollars per share) | $ / shares             $ 0.235 $ 0.235 $ 0.235 $ 0.235 $ 0.215 $ 0.215 $ 0.215 $ 0.215 $ 0.195 $ 0.195 $ 0.195 $ 0.195 $ 0.940 $ 0.860 $ 0.780                
Issued and outstanding common stock authorized to repurchase             $ 1,250,000,000                       $ 1,250,000,000                    
Aggregate value                                     $ 211,524,000 $ 172,799,000 $ 332,439,000                
Accrued share repurchase (in shares) | shares                     935,907                 935,907                  
Shares repurchased (in shares) | shares                                     3,133,650 2,658,180 6,486,405                
Share repurchase liability (Note 16)             0       $ 62,500,000       $ 0       $ 0 $ 62,500,000 $ 0                
Amount remaining under current authorizations             $ 240,700,000                       240,700,000                    
Treasury Stock                                                          
Dividends Payable [Line Items]                                                          
Aggregate value                                     $ 212,200,000 $ 173,900,000 $ 626,100,000                
Treasury share retirement (in shares) | shares                                     3,133,650 2,658,180 13,377,991                
Magnus                                                          
Dividends Payable [Line Items]                                                          
Issued and outstanding common stock authorized to repurchase                                                       $ 100,000,000.0 $ 75,000,000.0
Aggregate value $ 62,500,000 $ 62,500,000 $ 37,500,000 $ 100,000,000.0                             $ 125,009,000 $ 37,498,000 $ 200,002,000 $ 92,600,000              
Accrued share repurchase (in shares) | shares 953,406   587,520               935,907                 935,907   2,000,839       1,824,994      
Shares repurchased (in shares) | shares       2,168,528                             1,889,313 587,520 3,993,522                
Stock repurchase program, authorized amount, maximum amount to be purchased in open market                                             $ 62,500,000 $ 62,500,000 $ 37,500,000 $ 100,000,000.0 $ 100,000,000.0    
Share repurchase liability (Note 16)                     $ 62,500,000                 $ 62,500,000                  
Open Market                                                          
Dividends Payable [Line Items]                                                          
Aggregate value         $ 7,400,000                           $ 86,515,000 $ 135,301,000 $ 132,437,000                
Shares repurchased (in shares) | shares         167,689                           1,244,337 2,070,660 2,492,883                
Subsequent Event                                                          
Dividends Payable [Line Items]                                                          
Dividends per common share (in dollars per share) | $ / shares           $ 0.255                                              
v3.25.4
Common Stock - Schedule of Declared Dividends Per Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Equity [Abstract]                              
Dividends per common share (in dollars per share) $ 0.235 $ 0.235 $ 0.235 $ 0.235 $ 0.215 $ 0.215 $ 0.215 $ 0.215 $ 0.195 $ 0.195 $ 0.195 $ 0.195 $ 0.940 $ 0.860 $ 0.780
Amount $ 14,112 $ 14,388 $ 14,298 $ 14,576 $ 13,476 $ 13,787 $ 13,873 $ 14,155 $ 12,941 $ 13,098 $ 13,667 $ 13,629 $ 57,374 $ 55,291 $ 53,335
v3.25.4
Common Stock - Schedule of Share Repurchase Activity (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Jul. 10, 2025
Apr. 10, 2025
Jul. 10, 2024
Jan. 23, 2023
Jan. 13, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Debt Instrument [Line Items]                  
Shares repurchased (in shares)           3,133,650 2,658,180 6,486,405  
Average price (in dollars per share)           $ 67.50 $ 65.01 $ 51.25  
Aggregate value           $ 211,524 $ 172,799 $ 332,439  
Open Market                  
Debt Instrument [Line Items]                  
Shares repurchased (in shares)         167,689 1,244,337 2,070,660 2,492,883  
Average price (in dollars per share)           $ 69.53 $ 65.34 $ 53.13  
Aggregate value         $ 7,400 $ 86,515 $ 135,301 $ 132,437  
Excise tax           $ 700 $ 1,100 $ 1,100  
Magnus                  
Debt Instrument [Line Items]                  
Shares repurchased (in shares)       2,168,528   1,889,313 587,520 3,993,522  
Average price (in dollars per share)           $ 66.17 $ 63.82 $ 50.08  
Aggregate value $ 62,500 $ 62,500 $ 37,500 $ 100,000   $ 125,009 $ 37,498 $ 200,002 $ 92,600
v3.25.4
Equity Incentive Plans - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Jun. 02, 2025
Omnibus Incentive 2015 Plan    
Equity Incentive Plans    
Shares remaining available for future grants (in shares) 3,239,562  
Share reserved for issuance (in shares) 6,007,959  
Amended and Restated 2015 Plan | Common Stock    
Equity Incentive Plans    
Shares remaining available for future grants (in shares)   1,266,000
RSUs | Omnibus Incentive 2015 Plan    
Equity Incentive Plans    
Unrecognized compensation expense $ 21.8  
Weighted average period 1 year 4 months 24 days  
PSUs    
Equity Incentive Plans    
Performance period (in years) 3 years  
PSUs | Omnibus Incentive 2015 Plan    
Equity Incentive Plans    
Unrecognized compensation expense $ 9.9  
Weighted average period 1 year 8 months 12 days  
Officer | RSUs    
Equity Incentive Plans    
Vesting percentage 33.00%  
Company Officers and Employees | RSUs    
Equity Incentive Plans    
Vesting period 3 years  
Vesting percentage 33.00%  
Company Officers and Employees | PSUs | Minimum    
Equity Incentive Plans    
Vesting percentage 0.00%  
Company Officers and Employees | PSUs | Maximum    
Equity Incentive Plans    
Vesting percentage 200.00%  
v3.25.4
Equity Incentive Plans - Restricted Stock and Performance Stock Units (Details) - Omnibus Incentive 2015 Plan
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
$ / shares
shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Dec. 31, 2023
USD ($)
$ / shares
shares
Common Stock      
Weighted Average Fair Value      
Aggregate fair value | $ $ 12.9 $ 17.8 $ 22.5
RSUs      
Number of Units      
Outstanding at beginning of the period (in shares) 668,030 868,063 944,695
Granted (in shares) 340,565 317,753 476,614
Vested (in shares) (366,653) (495,068) (528,020)
Forfeited (in shares) (38,794) (22,718) (25,226)
Outstanding at end of the period (in shares) 603,148 668,030 868,063
Weighted Average Fair Value      
Outstanding at beginning of the period (in dollars per share) | $ / shares $ 56.40 $ 46.45 $ 37.48
Granted (in dollars per share) | $ / shares 68.78 66.87 48.10
Vested (in dollars per share) | $ / shares 52.66 46.51 31.87
Forfeited (in dollars per share) | $ / shares 65.40 38.27 46.85
Outstanding at end of the period (in dollars per share) | $ / shares $ 65.08 $ 56.40 $ 46.45
Vested (in shares) 366,653 495,068 528,020
RSUs | Common Stock      
Weighted Average Fair Value      
Shares of common stock that were not delivered (in shares) 43,321 54,117 88,760
Aggregate fair value | $ $ 24.1 $ 32.2 $ 25.6
PSUs      
Number of Units      
Outstanding at beginning of the period (in shares) 500,967 480,254 529,366
Granted (in shares) 165,248 156,087 196,572
Vested (in shares) (151,848) (133,099) (231,809)
Forfeited (in shares) (13,996) (2,275) (13,875)
Outstanding at end of the period (in shares) 500,371 500,967 480,254
Weighted Average Fair Value      
Outstanding at beginning of the period (in dollars per share) | $ / shares $ 52.66 $ 46.07 $ 36.30
Granted (in dollars per share) | $ / shares 68.21 66.77 48.22
Vested (in dollars per share) | $ / shares 43.96 45.36 25.80
Forfeited (in dollars per share) | $ / shares 66.67 56.40 42.33
Outstanding at end of the period (in dollars per share) | $ / shares $ 60.05 $ 52.66 $ 46.07
Vested (in shares) 151,848 133,099 231,809
Shares of common stock that were not delivered (in shares) 196,795 266,198 461,568
Achieved target level of performance percentage 1    
PSUs | Common Stock      
Number of Units      
Vested (in shares) (75,690) (86,770) (230,089)
Weighted Average Fair Value      
Vested (in shares) 75,690 86,770 230,089
v3.25.4
Equity Incentive Plans - Compensation Expense Recorded in the Consolidated Statement of Operations (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Equity Incentive Plans      
Compensation expense $ 28,580 $ 30,792 $ 29,709
RSUs | Omnibus Incentive 2015 Plan      
Equity Incentive Plans      
Compensation expense 20,394 19,146 17,055
PSUs | Omnibus Incentive 2015 Plan      
Equity Incentive Plans      
Compensation expense $ 8,186 $ 11,190 $ 11,989
v3.25.4
Equity Incentive Plans - Summary of Shares of Common Stock Issued (Details) - Omnibus Incentive 2015 Plan - shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
PSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Cumulative undelivered shares of common stock (in shares) 196,795 266,198 461,568
Common Stock | RSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares of common stock issued (in shares) 340,236 479,760  
Shares of common stock withheld by the Company as payment by employees in lieu of cash to satisfy tax withholding obligations (in shares) (118,845) (160,291)  
Net shares of common stock issued (in shares) 221,391 319,469  
Cumulative undelivered shares of common stock (in shares) 508,628 480,608  
Common Stock | PSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares of common stock issued (in shares) 123,909 219,823  
Shares of common stock withheld by the Company as payment by employees in lieu of cash to satisfy tax withholding obligations (in shares) (54,369) (95,814)  
Net shares of common stock issued (in shares) 69,540 124,009  
Cumulative undelivered shares of common stock (in shares) 544,215 471,078  
v3.25.4
Equity Incentive Plans - Compensation Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Equity Incentive Plans      
Total compensation expense before income tax $ 28,580 $ 30,792 $ 29,709
Income tax benefit 4,677 5,416 5,126
Total compensation expense, net of income tax 23,903 25,376 24,583
Cost of goods sold      
Equity Incentive Plans      
Total compensation expense before income tax 1,917 1,748 1,724
Selling, general and administrative      
Equity Incentive Plans      
Total compensation expense before income tax 25,015 27,466 26,182
Research and development      
Equity Incentive Plans      
Total compensation expense before income tax $ 1,648 $ 1,578 $ 1,803
v3.25.4
Accumulated Other Comprehensive Loss, Net of Tax (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Beginning balance $ 793,136 $ 903,087
Other comprehensive (loss) income before reclassifications 17,208 (25,508)
Amounts reclassified from accumulated other comprehensive loss, net of tax (855) (13,124)
Tax benefit (expense) 1,681 2,666
Ending balance 783,566 793,136
Foreign Currency Translation    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Beginning balance (123,497) (95,425)
Other comprehensive (loss) income before reclassifications 20,964 (28,072)
Amounts reclassified from accumulated other comprehensive loss, net of tax 0 0
Tax benefit (expense) 0 0
Ending balance (102,533) (123,497)
Gains (Losses) on Derivative Instruments | Foreign Exchange Derivative Instruments    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Beginning balance 4,772 3,929
Other comprehensive (loss) income before reclassifications (3,835) 12,118
Amounts reclassified from accumulated other comprehensive loss, net of tax (2,464) (11,414)
Tax benefit (expense) 2,012 139
Ending balance 485 4,772
Gains (Losses) on Derivative Instruments | Interest Rate Swap Derivative Instruments    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Beginning balance 2 227
Other comprehensive (loss) income before reclassifications 0 575
Amounts reclassified from accumulated other comprehensive loss, net of tax (3) (872)
Tax benefit (expense) 1 72
Ending balance 0 2
Pension and Other Postretirement    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Beginning balance (21,592) (13,080)
Other comprehensive (loss) income before reclassifications 79 (10,129)
Amounts reclassified from accumulated other comprehensive loss, net of tax 1,612 (838)
Tax benefit (expense) (332) 2,455
Ending balance (20,233) (21,592)
Accumulated Other Comprehensive Loss, net of tax    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Beginning balance (140,315) (104,349)
Ending balance $ (122,281) $ (140,315)
v3.25.4
Interest Expense, Net and Other Expense, Net (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Interest Expense, Net      
Interest expense $ 59,407 $ 54,711 $ 43,630
Gain on interest rate swap (3) (872) (690)
Interest income (1,116) (1,202) (1,652)
Total interest expense, net 58,288 52,637 41,288
Capitalized interest 2,000    
Other Expense, Net      
Gain on deconsolidation of VIE (Note 8) (20,887) 0 0
Loss from equity method investment 1,113 0 0
Non-service cost component of net periodic benefit cost 5,342 2,998 3,327
Other income (924) (1,040) (910)
Total other (income) expense, net $ (15,356) $ 1,958 $ 2,417
v3.25.4
Net Income per Common Share - Schedule of Computation of Basic and Diluted Net Income Per Common Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Net income attributable to Acushnet Holdings Corp. $ 188,545 $ 214,298 $ 198,429
Weighted average number of common shares:      
Basic (in shares) 60,299,145 63,345,806 67,063,933
Diluted (in shares) 60,568,052 63,648,238 67,517,105
Net income per common share attributable to Acushnet Holdings Corp.:      
Basic (in dollars per share) $ 3.13 $ 3.38 $ 2.96
Diluted (in dollars per share) $ 3.11 $ 3.37 $ 2.94
RSUs      
Weighted average number of common shares:      
RSUs and PSUs (in shares) 171,866 224,058 311,992
PSUs      
Weighted average number of common shares:      
RSUs and PSUs (in shares) 97,041 78,374 141,180
v3.25.4
Net Income per Common Share - Schedule of Securities Excluded from the Calculation of Diluted Weighted Average Common Shares (Details) - shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
RSUs      
Anti-dilutive securities excluded from computation of earnings per share (in shares) 122,994 161,217 66,590
v3.25.4
Segment Information - Schedule of Information by Reportable Segment and a Reconciliation to Reported Amounts (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
segment
Dec. 31, 2024
USD ($)
segment
Dec. 31, 2023
USD ($)
segment
Segment Reporting [Abstract]      
Number of reportable segments | segment 3    
Segment Reporting Information [Line Items]      
Net sales $ 2,558,730 $ 2,457,091 $ 2,381,995
Segment expenses:      
Cost of goods sold 1,337,476 1,269,364 1,261,958
Research and development 76,506 67,841 64,839
Selling, general and administrative 833,419 801,600 755,671
Income from operations 299,428 304,262 285,305
Reconciling items:      
Interest expense, net (Note 19) (58,288) (52,637) (41,288)
Loss on debt extinguishment (Note 11) (16,970) 0 0
Non-service cost component of net periodic benefit cost (5,342) (2,998) (3,327)
Income before income taxes $ 239,526 $ 249,667 $ 241,600
Number of non-reportable segments | segment 2 2 2
Deconsolidation of VIE (Note 8) $ 20,887 $ 0 $ 0
VIE      
Reconciling items:      
Deconsolidation of VIE (Note 8) 20,900    
Operating segments      
Segment Reporting Information [Line Items]      
Net sales 2,411,099 2,314,518 2,232,974
Segment expenses:      
Cost of goods sold 1,275,335 1,206,639 1,196,401
Advertising and promotion 245,223 233,879 222,927
Research and development 74,629 66,090 63,016
Selling, general and administrative 496,253 470,548 449,694
Other segment items 10,559 12,616 12,803
Restructuring costs 0 0
Other expenses 0 0
Income from operations 309,100 324,746 288,133
Other      
Segment Reporting Information [Line Items]      
Net sales 147,631 142,573 149,021
Segment expenses:      
Restructuring costs 16,824 18,549 705
Other expenses 140,479 144,508 151,144
Income from operations (9,672) (20,484) (2,828)
Reconciling Items      
Reconciling items:      
Interest expense, net (Note 19) (58,288) (52,637) (41,288)
Loss on debt extinguishment (Note 11) (16,970)    
Non-service cost component of net periodic benefit cost (5,342) (2,998) (3,327)
Other 20,698 1,040 910
Titleist golf equipment | Operating segments      
Segment Reporting Information [Line Items]      
Net sales 1,596,243 1,507,817 1,420,369
Segment expenses:      
Cost of goods sold 789,578 711,544 679,226
Advertising and promotion 181,973 170,604 160,464
Research and development 66,914 59,534 57,118
Selling, general and administrative 305,112 282,408 262,558
Other segment items 7,742 9,801 10,196
Restructuring costs 0 0
Other expenses 0 0
Income from operations 244,924 273,926 250,807
FootJoy Golf Wear | Operating segments      
Segment Reporting Information [Line Items]      
Net sales 569,908 574,560 590,039
Segment expenses:      
Cost of goods sold 343,393 352,225 373,326
Advertising and promotion 49,050 50,016 50,384
Research and development 4,926 4,338 4,063
Selling, general and administrative 143,830 142,741 144,234
Other segment items 223 221 223
Restructuring costs 0 0
Other expenses 0 0
Income from operations 28,486 25,019 17,809
Golf Gear | Operating segments      
Segment Reporting Information [Line Items]      
Net sales 244,948 232,141 222,566
Segment expenses:      
Cost of goods sold 142,364 142,870 143,849
Advertising and promotion 14,200 13,259 12,079
Research and development 2,789 2,218 1,835
Selling, general and administrative 47,311 45,399 42,902
Other segment items 2,594 2,594 2,384
Restructuring costs 0 0
Other expenses 0 0
Income from operations $ 35,690 $ 25,801 $ 19,517
v3.25.4
Segment Information - Schedule of Depreciation and Amortization Expense by Reportable Segment (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Depreciation and amortization $ 55,292 $ 55,888 $ 51,356
Share based compensation 28,580 30,792 29,709
Titleist golf equipment      
Segment Reporting Information [Line Items]      
Depreciation and amortization 38,935 39,514 36,549
Share based compensation 18,926 19,483 18,417
FootJoy Golf Wear      
Segment Reporting Information [Line Items]      
Depreciation and amortization 8,048 7,978 7,613
Share based compensation 6,921 7,844 7,633
Golf Gear      
Segment Reporting Information [Line Items]      
Depreciation and amortization 5,486 5,470 4,410
Share based compensation $ 2,723 $ 2,989 $ 3,003
v3.25.4
Segment Information - Schedule of Net Sales and Area Long-lived Assets by Geographical (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales $ 2,558,730 $ 2,457,091 $ 2,381,995
Long-lived assets 356,575 325,747  
UNITED STATES      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 1,523,290 1,446,785 1,350,006
Long-lived assets 271,586 237,097  
EMEA      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 356,842 320,901 314,655
Long-lived assets 16,227 13,964  
Japan      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 131,079 133,979 149,425
Long-lived assets 4,770 4,961  
Korea      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 275,517 290,979 301,815
Long-lived assets 7,368 6,981  
Rest of World      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 272,002 264,447 $ 266,094
Long-lived assets 56,624 62,744  
Thailand      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Long-lived assets $ 52,100 $ 51,100  
v3.25.4
Supplemental Disclosure of Cash Flows Information - Schedule of Supplemental Disclosure of Cash Flows (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]      
Cash paid for interest $ 60,212 $ 53,449 $ 36,391
Cash paid for income taxes 37,178 49,436 33,619
Purchases of property, plant and equipment, accrued not paid 9,035 2,327 2,145
Additions to right-of-use assets obtained in exchange for operating lease obligations 71,136 10,439 51,825
Additions to right-of-use assets obtained in exchange for finance lease obligations 209 434 944
DERs, declared not paid 1,976 1,989 1,971
Contingent consideration (Note 8) 0 342 0
Share repurchase liability (Note 16) $ 0 $ 62,500 $ 0
v3.25.4
Supplemental Disclosure of Cash Flows Information - Disaggregation of Cash Paid For Incomes Taxes (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Effective Income Tax Rate Reconciliation [Line Items]  
United States - federal $ 3,204
United States - state 4,011
Foreign  
Total foreign 29,963
Cash paid for income taxes (net of refunds) 37,178
Republic of Korea  
Foreign  
Total foreign 12,245
United Kingdom  
Foreign  
Total foreign 5,032
Thailand  
Foreign  
Total foreign 4,574
Canada  
Foreign  
Total foreign 2,777
Australia  
Foreign  
Total foreign 2,265
Other  
Foreign  
Total foreign $ 3,070
v3.25.4
Restructuring Costs - Schedule of Company's Restructuring Program Rollforward (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring Reserve [Roll Forward]      
Deconsolidation of VIE (Note 8) $ 20,887 $ 0 $ 0
Employee Severance | Voluntary Bridge to Retirement Program      
Restructuring Reserve [Roll Forward]      
Balance at beginning of period 0    
Provision 13,687    
Payments (3,832)    
Balance at end of period 9,855 0  
Facility Closing | Initial Plan      
Restructuring Reserve [Roll Forward]      
Balance at beginning of period 12,431 0  
Provision 0 18,000  
Payments (5,439) (5,569)  
Deconsolidation of VIE (Note 8) (6,992) 0  
Balance at end of period $ 0 $ 12,431 $ 0
v3.25.4
Restructuring Costs - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Employee Severance | Voluntary Bridge to Retirement Program    
Restructuring Cost and Reserve [Line Items]    
Restructuring charges $ 13,687,000  
Employee Severance | Initial Plan    
Restructuring Cost and Reserve [Line Items]    
Restructuring and related cost, incurred cost   $ 18,000,000.0
Facility Closing | Initial Plan    
Restructuring Cost and Reserve [Line Items]    
Restructuring charges $ 0 $ 18,000,000
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]   Selling, general and administrative
Expected remaining cost   $ 0
v3.25.4
Restructuring Costs - Restructuring Liabilities Recognized on Balance Sheet (Details) - Employee Severance - Voluntary Bridge to Retirement Program
$ in Thousands
Dec. 31, 2025
USD ($)
Restructuring Cost and Reserve [Line Items]  
Accrued expenses and other liabilities $ 9,033
Other noncurrent liabilities $ 822