{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-297330","form_type":"8-K","ticker":"GOLF","cik":"0001672013","company_name":"Acushnet Holdings Corp.","filed_at":"2025-11-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.107275+00:00","generated_at":"2026-05-16T16:56:33.095897+00:00","sec_items":["1.01","1.02","2.03","9.01"],"event_type":"debt","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Acushnet issues $500M 5.625% notes due 2033, refinances $350M 7.375% notes","bullets":["Issued $500M of 5.625% senior notes due Dec 1, 2033; proceeds used to redeem $350M of 7.375% 2028 notes at 103.688% plus accrued interest.","Entered new $950M revolving credit facility maturing Nov 2030; spreads from 0%-0.75% (base) and 1%-1.75% (term SOFR) based on leverage.","The 2028 notes indenture was satisfied and discharged upon deposit of funds; redemption price was 103.688% plus accrued interest to Nov 24, 2025.","Net proceeds also used to repay a portion of outstanding revolver borrowings and pay fees and expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-297330","json":"https://secwatch.observer/filing/0001193125-25-297330.json","markdown":"https://secwatch.observer/filing/0001193125-25-297330.md","text":"https://secwatch.observer/filing/0001193125-25-297330.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672013/000119312525297330/0001193125-25-297330-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672013/000119312525297330/d914058d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T16:56:33.095897+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":"11a151d3b1dfa293a13d5a1084c781849e71b89b","claim":"Acushnet Holdings Corp. amended revolving credit of $950.0 million with JPMorgan Chase Bank, N.A. at applicable margin is 0.00% to 0.75% for base rate borrowings and 1.00% to 1.75% maturing November 24, 2030.","evidence_excerpt":"The Second Amended and Restated Credit Facility provides for a $950.0 million revolving credit facility maturing November 24, 2030","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672013/000119312525297330/0001193125-25-297330-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"revolving credit"},{"label":"Principal","value":"$950.0 million"},{"label":"Counterparty","value":"JPMorgan Chase Bank, N.A."},{"label":"Rate","value":"applicable margin is 0.00% to 0.75% for base rate borrowings and 1.00% to 1.75%"},{"label":"Maturity","value":"November 24, 2030"},{"label":"Event","value":"amendment"}],"fact_type":"debt_financing"},{"claim_id":"638014f9aa7e47a62ab4865579d1ba7c5b97d705","claim":"Acushnet Holdings Corp. incurred senior notes of $500,000,000 with U.S. Bank Trust Company, National Association at 5.625% maturing December 1, 2033.","evidence_excerpt":"completed the issuance and sale of $500,000,000 in gross proceeds of the Issuer’s 5.625% senior notes due 2033","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672013/000119312525297330/0001193125-25-297330-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"senior notes"},{"label":"Principal","value":"$500,000,000"},{"label":"Counterparty","value":"U.S. Bank Trust Company, National Association"},{"label":"Rate","value":"5.625%"},{"label":"Maturity","value":"December 1, 2033"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}