{"schema_version":"secwatch.filing_event.v1","accession":"0001672013-26-000157","form_type":"8-K","ticker":"GOLF","cik":"0001672013","company_name":"Acushnet Holdings Corp.","filed_at":"2026-08-06T10:01:46+00:00","discovered_at":"2026-08-06T10:10:00.467233+00:00","generated_at":"2026-08-06T10:11:21.272368+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 Q2 net sales up 13.8% to $820M; raises FY2026 guidance","bullets":["Q2 net sales $820.0M (+13.8% YoY); net income $124.8M (+65.1%) on IEEPA tariff refunds.","Q2 Adjusted EBITDA $208.6M (+45.8%); includes ~$38M net benefit from IEEPA tariff refunds.","Titleist golf equipment net sales +20.3% YoY; FootJoy +3.1%; Golf gear +3.8%.","FY2026 outlook raised: net sales $2,650-2,675M, Adj. EBITDA $450-470M (incl. ~$30M tariff refunds).","Quarterly dividend $0.255/share payable Sept 18; Q2 share repurchases $16.0M at avg $87.94."],"urls":{"canonical":"https://secwatch.observer/filing/0001672013-26-000157","json":"https://secwatch.observer/filing/0001672013-26-000157.json","markdown":"https://secwatch.observer/filing/0001672013-26-000157.md","text":"https://secwatch.observer/filing/0001672013-26-000157.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672013/000167201326000157/0001672013-26-000157-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672013/000167201326000157/golf-20260806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T10:11:21.272368+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}