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. As a result of this commitment, our return rate is one golf ball out of every 16 million Pro V1s produced. First, for the quarter, Acushnet delivered worldwide net sales of $658 million, a 5% constant currency increase over last year, with gains across all segments. Year-to-date, sales of $2.08 billion were up 4%, and adjusted EBITDA of $401 million was up 2% compared to last year.

Getting to our segment results, you see the continued global momentum within Titleist Golf Equipment, which has grown 5% in both the quarter and year-to-date. Key drivers have been the year-to-date growth of our Pro V1 franchise in all regions and the very successful launch of new Titleist T-Series irons and limited edition Vokey SM10 wedges in Q3. Within gear, the company's travel brands have increased 20% year-to-date, with especially strong growth from our Links & Kings and Club Glove brands. FootJoy is benefiting from the success of our Premiere and HyperFlex footwear models, fewer footwear closeouts, and steady glove growth.

Finally, net sales of products not allocated to a reportable segment were up nicely in the quarter, with continued momentum and double-digit growth from shoes led by outsized gains across their golf business. market continues to be strong, up 6% with growth across all segments led by Titleist Golf Equipment. Third quarter net sales were up 5%, while adjusted EBITDA was $119 million, up $11 million from last year's third quarter. For the first 9 months of 2025, net sales increased 4% and adjusted EBITDA increased 2% as compared to the same period last year.

What went well
  • Q3 worldwide net sales of $658 million, up 5% in constant currency, with gains across all segments
  • Adjusted EBITDA of $119 million grew 10% (up $11 million versus prior year)
  • Titleist Golf Equipment grew 5% in both the quarter and year-to-date, driven by the Pro V1 franchise in all regions and successful Q3 launches of new T-Series irons and limited-edition Vokey SM10 wedges
  • Golf gear segment posted a 13% gain in the quarter (up 8% YTD), with travel brands up 20% YTD led by Links & Kings and Club Glove
  • FootJoy revenues up 3%, benefiting from Premiere and HyperFlex footwear models, fewer footwear closeouts, and steady glove growth
  • Strong regional momentum: U.S. up 6% and EMEA up 14% in the quarter (up 8% YTD) as worldwide rounds of play accelerated in Q3 and are now expected to match or exceed the 2024 record
What went wrong
  • Japan net sales fell 13% in the quarter and 7% year-to-date, hurt by softness in footwear and apparel and a less healthy consumer
  • Q3 gross margin of 48.5% declined 50 basis points year-over-year, primarily from higher tariff costs (~$10 million incremental in the quarter, $15 million YTD)
  • Effective tax rate jumped to 37.3% in Q3 from 19.3% a year ago, driven by jurisdictional earnings mix and a reduced FDII benefit tied to the One Big Beautiful Bill Act
  • Korea softness in premium apparel, which had risen high and is going through a correction, negatively affecting the business (Korea up only 3% in the quarter)
  • Year-to-date operating cash flow decreased versus 2024 on higher strategic investments (IT systems) and increased working capital, with working-capital use more than double last year

Guidance Changes

MetricPeriodCurrent guidance
Full-year 2025 revenue (reported)FY2025$2.52 billion-$2.54 billion, representing 2.6%-3.4% growth (reported and constant currency now aligned), ~3% at midpoint
Full-year 2025 adjusted EBITDAFY2025$405 million-$415 million
FX impact on full-year revenueFY2025now expected to be negligible, so reported and constant currency growth ranges are aligned
Second-half revenue growth outlookH2 2025reaffirmed low single-digit growth across all reportable segments; implied Q4 revenue ~$448 million (high single-digit growth over Q4 2023)
Incremental full-year gross tariff costsFY2025$30 million (about $5 million lower on timing shifts), including a $15 million gross tariff headwind in Q4; still expect to offset a meaningful portion
2026 gross tariff cost outlookFY2026just north of $70 million total if nothing changes (~$40+ million incremental to 2025); expect to mitigate a meaningful portion
Full-year capital expendituresFY2025approximately $75 million ($51 million spent through 9 months)
Q4 restructuring charge (voluntary retirement program)Q4 2025approximately $5 million further charge expected

Performance Breakdown

MetricYoYNote
Consolidated net sales +5% constant currency ($658 million) gains across all segments led by Titleist Golf Equipment and strong rounds of play
Titleist Golf Equipment net sales +5% (quarter and YTD) Pro V1 franchise growth in all regions plus successful T-Series irons and Vokey SM10 wedge launches
Golf gear net sales +13% (quarter), +8% YTD steady flow of compelling products, expanding custom capabilities, and travel brands (Links & Kings, Club Glove) up 20% YTD
FootJoy net sales +3% success of Premiere and HyperFlex footwear, fewer closeouts, steady glove growth, and resilient apparel
Products not allocated to a reportable segment up nicely, double-digit growth from shoes outsized gains across the golf shoe business
U.S. net sales +6% growth across all segments led by Titleist Golf Equipment
EMEA net sales +14% (quarter), +8% YTD rounds of play up high single digits on favorable weather comps and strong fitting activation
Japan net sales -13% (quarter), -7% YTD footwear/apparel softness and FootJoy repositioning; equipment healthy
Korea net sales +3% strength in Titleist Golf Equipment led by golf balls, partly offset by premium apparel correction
Rest of World net sales +5% (quarter), +3% YTD not specified beyond regional performance
Gross profit +$15 million ($319 million) higher average selling prices, higher sales volumes, and favorable FootJoy mix shift across all three segments
Gross margin 48.5%, down 50 bps headwind from higher tariff costs (~$10 million incremental in the quarter)
Adjusted EBITDA +10% (up $11 million to $119 million) sales growth and gross profit gains across segments

Earnings Call Themes & Trends

TopicPrevious mentionCurrent periodTrend
Structural health of golf and rounds of playweather-induced slow start to the year in the U.S.rounds accelerated in Q3, worldwide 2025 rounds expected to match or exceed the 2024 record; engaged, healthy consumer with U.S. and EMEA momentum offsetting Japan/Korea softness
Two-year product cadence in equipmentequipment performance (balls and clubs) should be judged on a two-year lifecycle; 2025 comps against 2024 metals launch, so Q4 is best compared to Q4 2023, not deceleration
Tariff mitigation strategy~$35 million estimated full-year gross tariff costtrimmed to $30 million for 2025 ($15 million in Q4); 2026 gross tariffs seen north of $70 million, with meaningful mitigation via vendor sharing and supply-chain changes
Fitting network and product-development investmentsinvestments made in 2024-2025 to strengthen golf equipment development and manufacturingthese investments are driving current growth and blended-set sales; expanded fitting across balls, clubs, and now footwear (FitLab), especially in EMEA
Capital allocation and shareholder returnsreturned ~$230 million YTD ($188 million buybacks, $42 million dividends), declared $0.235/share quarterly dividend; net leverage of 2x supports disciplined strategy

Q&A Summary

Can you parse U.S. year-to-date sales growth (up ~5%) between volume and price and relative to the category?
Sullivan said the ball business did incredibly well on volume since no ball price was taken in 2025; clubs grew on both volume and price but comp against last year's higher-ASP metals launch, so a two-year view showing volume gains is the better read. Selective pricing was taken midyear in FootJoy and gear. Maher added it is really not a pricing story in equipment, whereas wearables/gear saw more tariff impact and selective price moves on key models.
What is the tariff impact for 2026 and how much is incremental?
Sullivan said 2026 gross tariffs, if nothing changes, would be just north of $70 million total, which is roughly $40-plus million incremental to 2025. He expects to mitigate a meaningful portion through vendor sharing and supply-chain initiatives but would not quote a percentage yet.
Can you speak to the health of golf participation across regions and the reception of the T-Series irons and Pro V1 franchise?
Maher said industry fundamentals are in very good shape with strong rounds of play; U.S. up slightly, U.K./EMEA up single digits, Japan rounds flat and Korea down 1% YTD but both up sharply versus 4-5 years ago. Pro V1 (its 25th anniversary) grew in all regions on strong sell-in and sell-through, and the T-Series irons launched strongly, aided by the fitting network and many blended sets.
How should we think about 2026 gross margin drivers and multi-year SG&A investments in a flat-to-modest rounds backdrop?
Sullivan expects tariffs to be the main gross-margin headwind but to mitigate a meaningful portion, hoping for no material margin impact. After heavy 2024-2025 OpEx investments (fitting networks for balls and clubs), he expects operating leverage and better-than-market, better-than-revenue growth, though it is still early in the 2026 planning cycle.
Any color on sell-through trends at retail and channel inventory levels for Pro V1 balls and the club launches?
Maher said it has been a good sell-through year for Titleist golf balls, especially Pro V1, with growth in all regions aided by follow-ons like Pro V1x Left Dash and enhanced-alignment products. In-market inventory positions are in great shape; the company does not disclose regional share, but strong top-line growth plus healthy inventories imply a very favorable sell-through story.
Full-year guidance implies a deceleration in sales growth versus recent quarters. Is something happening into the holidays, or is it tougher comps?
Sullivan said it is not a tougher comparison. The implied ~$448 million Q4 midpoint is nearly double-digit growth over Q4 2023 (~$413 million), the right two-year comp; the guide delivers the expected low-single-digit second-half growth across all segments. Maher reiterated that equipment should be viewed on a two-year cadence and they see Q4 as continued momentum, not deceleration.
How do you feel about channel inventory (yours and the industry's) and any changes in retail partner ordering habits?
Maher said golf-channel inventories should be seasonally low in the snowbelt/northern and mid-belt markets exiting season and higher in the sunbelt filling up for its season, and that is exactly what they see, with no unusual callouts and months-of-inventory in line. The company's own inventory is in good shape and quality, with some pull-forward done ahead of evolving tariffs.
Any thoughts on the business and the sport outside the U.S. looking ahead, given strong EMEA but softer Japan and Korea?
Maher said EMEA/U.K. is especially strong, partly on favorable weather comps. Japan rounds are flat (up versus 4-5 years ago) with equipment healthy and ball growth strong, but FootJoy is being repositioned to more premium price points (expected down in 2025) and gear is soft on timing/market. Korea equipment is in good shape while premium apparel is correcting; consumers in Japan and Korea are less healthy than in the U.S.
Europe has accelerated notably, with double-digit local-currency growth in two of the last four quarters after flattish 2023-2024. Is there more than weather, or a competitive-dynamic change?
Maher credited healthy rounds of play (U.K. up low double digits) driving a golf economy that is outpacing other sectors, plus strong share positions, right product lines, and expanded fitting across balls, clubs, and now footwear (FitLab) in EMEA. Weather deserves some but not all of the credit.
Working capital use is more than twice last year's. Is something specific using up more cash?
Sullivan attributed it to the discussed inventory position and investments in IT and systems, but said he feels good about the free-cash-flow outlook and conversion and is very comfortable with the working-capital position.

More on Acushnet Holdings Corp.

Reported 2025-11-05 · figures from the Acushnet Holdings Corp. Q3 2025 earnings call.

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