{"schema_version":"secwatch.filing_event.v1","accession":"0001672013-23-000068","form_type":"8-K","ticker":"GOLF","cik":"0001672013","company_name":"Acushnet Holdings Corp.","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.011696+00:00","generated_at":"2026-06-09T00:33:25.305878+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Acushnet Q3 net sales up 6.3% to $593M; Adj. EBITDA up 14.2% to $98.8M; narrows FY guidance","bullets":["Q3 net income $57.3M (+10.6%); YTD net income $225.2M (+13.0%).","Titleist golf clubs sales up 17.6%; golf balls up 6.3%; golf gear down 19.4%; FootJoy up 3.8%.","Completed $350M 7.375% senior notes due 2028, proceeds to repay revolver.","Declared $0.195/share dividend (payable Dec 15, record Dec 1); repurchased 1.54M shares for $85.1M in Q3 and Oct.","FY 2023 guidance: net sales reaffirmed $2,350-$2,400M; Adj. EBITDA narrowed to $365-$375M."],"urls":{"canonical":"https://secwatch.observer/filing/0001672013-23-000068","json":"https://secwatch.observer/filing/0001672013-23-000068.json","markdown":"https://secwatch.observer/filing/0001672013-23-000068.md","text":"https://secwatch.observer/filing/0001672013-23-000068.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672013/000167201323000068/0001672013-23-000068-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672013/000167201323000068/golf-20231102.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T00:33:25.305878+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":"16a13319f84434671510d82f8a4b233295dd3064","claim":"Acushnet Holdings Corp. reported nine months ended September 30, 2023 results: revenue $1,969.0 million, net income $225.2 million. Guidance reaffirmed.","evidence_excerpt":"Quarter and Year-to-Date 2023 Financial Results • Third quarter net sales of $593.4 million, up 6.3% year over year, up 6.0% in constant currency • Year-to-date net sales of $1,969.0 million, up 8.0% year over year, up 9.9% in constant currency • Third quarter net income attributable to Acushnet Holdings Corp. of $57.3 million, up 10.6% year over year • Year-to-date","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672013/000167201323000068/0001672013-23-000068-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"nine months ended September 30, 2023"},{"label":"Revenue","value":"$1,969.0 million"},{"label":"Net income","value":"$225.2 million"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"c5ff965385adbaa1ed03d1c25d1b283c0050efac","claim":"Acushnet Holdings Corp. reported three months ended September 30, 2023 results: revenue $593.4 million, net income $57.3 million. Guidance reaffirmed.","evidence_excerpt":"--- Acushnet Holdings Corp. Announces Third Quarter and Year-to-Date 2023 Financial Results Third Quarter and Year-to-Date 2023 Financial Results • Third quarter net sales of $593.4 million, up 6.3% year over year, up 6.0% in constant currency • Year-to-date net sales of $1,969.0 million, up 8.0% year over year, up 9.9% in constant currency • Third quarter net","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672013/000167201323000068/0001672013-23-000068-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended September 30, 2023"},{"label":"Revenue","value":"$593.4 million"},{"label":"Net income","value":"$57.3 million"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}