{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-249950","form_type":"8-K","ticker":"GOLF","cik":"0001672013","company_name":"Acushnet Holdings Corp.","filed_at":"2023-10-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.011488+00:00","generated_at":"2026-06-10T05:32:53.326955+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Acushnet issues $350M of 7.375% senior notes due 2028 to repay revolver borrowings","bullets":["Acushnet Company issued $350M in gross proceeds of 7.375% senior notes due October 15, 2028.","Net proceeds used to repay existing revolving credit facility borrowings and pay related fees.","Notes are unsecured, interest payable semi-annually beginning April 15, 2024.","Issuer may redeem prior to Oct 15, 2025 at make-whole premium, then declining premiums until par after Oct 15, 2027.","Holdings Corp. and certain subsidiaries guarantee the notes."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-249950","json":"https://secwatch.observer/filing/0001193125-23-249950.json","markdown":"https://secwatch.observer/filing/0001193125-23-249950.md","text":"https://secwatch.observer/filing/0001193125-23-249950.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672013/000119312523249950/0001193125-23-249950-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672013/000119312523249950/d534472d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T05:32:53.326955+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"00a391da92dc8f3d47c18fe24897e0fa88a4e3d8","claim":"Acushnet Holdings Corp. incurred senior notes of $350,000,000 with U.S. Bank Trust Company, National Association at 7.375% per year maturing October 15, 2028.","evidence_excerpt":"On October 3, 2023, Acushnet Company (the “Issuer”), a wholly owned subsidiary of Acushnet Holdings Corp. (the “Company”), completed the issuance and sale of $350,000,000 in gross proceeds of the Issuer’s 7.375% senior notes due 2028 (the “Notes”).","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672013/000119312523249950/0001193125-23-249950-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"senior notes"},{"label":"Principal","value":"$350,000,000"},{"label":"Counterparty","value":"U.S. Bank Trust Company, National Association"},{"label":"Rate","value":"7.375% per year"},{"label":"Maturity","value":"October 15, 2028"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"},{"claim_id":"f9d67e72a7abf0f4a94e246dc1f3b3a578b86da2","claim":"Acushnet Holdings Corp. entered into Indenture with U.S. Bank Trust Company, National Association valued at $350,000,000 (effective 2023-10-03).","evidence_excerpt":"On October 3, 2023, Acushnet Company (the “Issuer”), a wholly owned subsidiary of Acushnet Holdings Corp. (the “Company”), completed the issuance and sale of $350,000,000 in gross proceeds of the Issuer’s 7.375% senior notes due 2028 (the “Notes”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672013/000119312523249950/0001193125-23-249950-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"notes offering"},{"label":"Counterparty","value":"U.S. Bank Trust Company, National Association"},{"label":"Value","value":"$350,000,000"},{"label":"Effective","value":"2023-10-03"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}