Throughout this discussion, we will make reference to non-GAAP financial measures, including items such as net sales on a constant currency basis and adjusted EBITDA. market, 1.5 million new golfers entered the sport in 2024, marking the seventh consecutive year-on-year increase. With that, I am pleased to report on a solid quarter and first half for Acushnet., led by our momentum in Titleist golf equipment and steady growth in the U.S. delivered worldwide net sales of $720 million, a 5% increase over last year, driven by the strength of our golf equipment and gear segments, which contributed to a 9% year-over-year increase in adjusted EBITDA.

The Titleist golf ball business is well-positioned for the back half of the year as our team keeps pace with healthy demand and activates our golf ball fitting initiatives in all markets. The core Titleist bag, glove, and headwear categories grew mid-single digits, while our travel brands, led by Club Glove, grew more than 20%. Lastly, products not allocated to a reportable segment also posted steady growth in the half, led by double-digit gains from our shoes, outerwear, and apparel business, which continues to build nice momentum. The region is benefiting from outsized growth in the U.K., where rounds of play are up 20% through June.

As noted on our last call, we are pleased with our equipment growth in these countries, but the markets for apparel, footwear, and gear have been relatively soft. Second quarter net sales were up 5%, and adjusted EBITDA was $143 million, up $12 million from last year's second quarter. For the first half of 2025, net sales increased 3%, and adjusted EBITDA decreased 1%, in line with our expectations. The increase in Titleist golf equipment was primarily driven by higher sales volumes and higher average selling prices, partially offset by mix.

What went well
  • Q2 worldwide net sales of $720 million, up 5% year-over-year, driven by strength in golf equipment and gear
  • Q2 adjusted EBITDA of $143 million, up $12 million (about 9%) versus last year's second quarter
  • Titleist golf equipment segment sales up 6% in the quarter on momentum from the new Pro V1 golf ball launch and GT Metals success; equipment up in all regions for the half
  • Golf gear sales up 7% in the quarter and 6% for the half, with travel brands led by Club Glove growing more than 20%
  • Q2 gross profit of $354 million, up $21 million, and Q2 gross margin of 49.2%, up 40 basis points versus prior year
  • Returned roughly $154 million to shareholders through June ($125 million buybacks + $29 million dividends), with a healthy 2x net leverage ratio
What went wrong
  • FootJoy net sales down 2% in the quarter and 4% in the half amid a planned shift toward premium performance footwear and fewer closeout sales
  • Japan and Korea revenues off 4% and 3.5% respectively, with soft apparel, footwear and gear markets in those regions
  • First-half adjusted EBITDA of $282 million down 1% year-over-year as the company invested across the business
  • Approximately $5 million of tariff-related costs hit first-half gross profit, plus $6.4 million of restructuring charges from the voluntary bridge-to-retirement program
  • First-half cash flow from operations decreased versus 1H 2024 due to higher working-capital use; inventories up 11% year-over-year

Guidance Changes

MetricPeriodCurrent guidance
Full-year guidanceFY2025Not formally updating full-year guidance; providing second-half color only given tariff and consumer uncertainty
Net sales2H 2025Up low single digits, with growth anticipated across all segments led by golf equipment
FX headwindFY2025Approximately $5 million full-year FX headwind versus last year
Tariff cost impact2H 2025Estimated ~$3 million in 2H (on top of $5 million in 1H); expect to mitigate greater than 50% of the 2H tariff impact
Capital expendituresFY2025Approximately $70 million
Bridge-to-retirement restructuring charges2H 2025Approximately $7 million of additional charges expected
Second-half quarterly cadence2H 2025Expected to align with historical seasonality across Q3 and Q4

Performance Breakdown

MetricYoYNote
Consolidated net sales (Q2) +5% (cc) Strength in Titleist golf equipment and golf gear segments
Consolidated net sales (1H) +3% (cc), $1.42 billion Golf equipment momentum, partly offset by FootJoy and Asia softness
Titleist golf equipment net sales +6% Q2; mid-single digits Q2 and 1H New Pro V1 golf ball models and GT Metals and Hybrid franchise strength; up in all regions for the half
Golf gear net sales +7% Q2; +6% 1H Core Titleist bag/glove/headwear up mid-single digits; travel brands (Club Glove) up more than 20%
FootJoy golfwear net sales -2% Q2; -4% 1H Planned shift to premium performance footwear (Premier, HyperFlex, Quantum), reduced discounted closeouts and elevated entry-level price points
US region Ongoing strength / growth Steady demand despite rounds of play down slightly on unfavorable weather
EMEA region +6% 1H Gains in Titleist golf equipment (mainly golf balls) and gear; UK rounds of play up 20% through June
Japan / Korea regions -4% / -3.5% Soft apparel, footwear and gear markets even as equipment stayed steady
Q2 adjusted EBITDA $143 million, +$12 million (~9%) Higher net sales and gross profit across equipment, gear and FootJoy
Q2 gross margin 49.2%, +40 bps Higher volumes and ASPs, lower distribution and manufacturing costs, less closeout; partly offset by ~$5 million tariff costs and mix
Q2 SG&A expense $222 million, +$14 million Investment in fitting network, IT systems and A&P, plus $6.4 million restructuring from bridge-to-retirement program

Earnings Call Themes & Trends

TopicPrevious mentionCurrent periodTrend
Pro V1 launch and golf equipment innovationPro V1 launched in Q1 2025Golf ball business well-positioned for the back half; new T Series irons launched in July meeting high expectations, and GT Metals driver momentum from a 2H 2024 launch continuing
Golf participation and rounds of playSeven consecutive years of new-golfer gains; 1.5 million new US golfers in 2024Worldwide 1H rounds of play projected up 2% despite US weather volatility; UK rounds up 20% through June
FootJoy premium performance strategySales declining as closeouts reducedTop line down slightly but improved profitability and operating results; confidence in premium positioning and new product line extensions
Tariffs and supply-chain mitigation~$5 million tariff impact in 1H~$3 million estimated 2H impact; mitigating >50% via supply-chain footprint optimization, vendor sharing, selective pricing and cost cuts (bridge-to-retirement); ball manufacturing largely US-based provides insulation
Capital return to shareholders~$154 million returned through June ($125M buybacks, $29M dividends); quarterly dividend declared payable Sept 19; repurchased ~953,000 shares from Magnus for $62.5 million on July 10

Q&A Summary

Morgan Stanley (Gutman): Where can category inflation from innovation plus tariffs go for the industry in the second half versus historical inflation rates?
Maher: Too soon for a hard number amid rapidly changing rates. Price increases have appeared in gear, footwear and apparel (where Acushnet took select moves), less so in balls (mostly US-made) and clubs are all over the map by sourcing. Some late-Q2 industry price increases flowed into Q3 after pre-books shipped; the company is assessing how much sourcing/supply-chain flexibility exists before taking price.
Morgan Stanley (Gutman): Given your premium customer base, how much do you worry about customers' ability to absorb price increases in 2H and beyond?
Maher: They think about it a lot. Every pricing move is tied to proving performance; results (Pro V1 balls, FootJoy Premier/HyperFlex, clubs) are driven by premium performance. They don't run a multi-tier pricing strategy and balance passing tariff costs against continually demonstrating value to a higher-end, performance-oriented consumer.
Raymond James (Mitela): Did demand play out as expected, and any commentary on sell-in versus sell-through?
Maher: Pleased with quarterly and half results; market inventory levels are normalized, and sell-through is in good shape. Despite earlier consumer angst around tariffs and inflation, participation and rounds are healthy (US down slightly, worldwide up), the consumer is engaged, and inventory is seasonally normal rather than rising.
Raymond James (Mitela): You mentioned stabilization in Asia -- do you expect a return to growth?
Maher: In Japan and Korea, equipment (balls and clubs) has been steady and stable. Footwear, gear and especially apparel saw a COVID-era bubble that is now correcting, with many new apparel entrants (notably in Korea, the largest Asian apparel market, and Japan) expected to exit. They planned for this rationalization and see things stabilizing in the back half.
JPMorgan (Boss): Elaborate on customer response to new club and ball launches and your visibility into the low-single-digit 2H revenue growth across segments.
Maher: Pleased with launches -- Pro V1 (Q1) sell-through and share trends strong across all markets; GT driver (launched 2H 2024) meeting high expectations; new T Series irons launched in July are off and running. Weekly sell-through data informs the outlook. Confidence in the low-single-digit, all-segment 2H growth rests on the new product pipeline, order book, inventory levels and demand -- including FootJoy momentum from new line extensions.
JPMorgan (Boss): Gross-margin considerations for the back half and timing of operating-expense dollar growth relative to the low-single-digit 2H sales forecast?
Sullivan: Pleased with the 1H gross-margin profile; tariff impact will spread across Q3 and Q4 as a burden, with growth across all segments. Nothing new on the opex profile; the voluntary bridge-to-retirement (VBR) charges roll through the back half. Feels very good about sales-to-adjusted-EBITDA conversion and the margin profile while investing for long-term growth and positioning for 2026; absent tariffs, pleased with the year -- it is about execution.

More on Acushnet Holdings Corp.

Reported 2025-08-07 · figures from the Acushnet Holdings Corp. Q2 2025 earnings call.

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