Hello and welcome to the Acushnet Company fourth quarter 2025 earnings call. 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. Cameron has been with our team for a while, and it's my pleasure to welcome him to his first quarterly earnings call. We appreciate your interest in Acushnet and look forward to sharing our 2025 results and future outlook today.

For the full year, Acushnet achieved net sales of $2.56 billion and adjusted EBITDA of $410 million in 2025, growth of 4% and 1.5%, respectively. As you will note from our revenue growth, the company is benefiting from recent capacity expansion projects, which will continue with a focus on cast urethane golf ball production and custom golf club assembly. In 2025, new Pro V1 posted gains across all regions, contributing to a 4% increase in golf ball net sales on the year with EMEA, Japan, and the U.S., our fastest growing markets. We are pleased with increasing demand for our AIM, or Alignment Integrated Marking golf balls.

Within equipment, 2025 was a strong year for Titleist Golf Clubs, which grew more than 7%, led by the successful launch of new T-Series irons and steady growth in metals and Scotty Cameron putters. Growth in gloves and apparel added to FootJoy's momentum and improved profitability for the year. Rounding out our portfolio, we continue to generate strong growth with our KJUS brand, up 9% on the year, led by double-digit gains in the U.S. Titleist Apparel also delivered a promising year, led by growth in China and our business in Korea.

What went well
  • Q4 2025 net sales rose 7% year-over-year on a constant-currency basis, driven primarily by higher Titleist Golf Equipment sales, with Titleist Golf Equipment up 10% in the quarter on stronger T-Series iron and SM10 wedge volumes.
  • Full-year 2025 net sales reached $2.56 billion, up 4%, with adjusted EBITDA of $410 million, up 1.5%.
  • Titleist Golf Equipment grew 6% for the full year, led by golf balls (up 4%, with new Pro V1 gains across all regions and EMEA, Japan and the U.S. the fastest-growing markets) and Titleist Golf Clubs (up more than 7% on the successful T-Series iron launch, metals, Scotty Cameron putters and year-two SM10 Vokey wedges).
  • Acushnet's gear business increased 6% for the year (strong Titleist Gear gains in EMEA and the U.S. plus Club Glove momentum), and KJUS grew 9%, led by double-digit U.S. gains.
  • FootJoy improved profitability for the year via favorable premium mix shift (Premiere, HyperFlex) plus growth in gloves and apparel, despite sales down 1% on reduced closeout/discounted volume.
  • Returned $268 million to shareholders in 2025 ($56M dividends + $212M / ~3.1M shares repurchased), and the board approved an 8.5% quarterly dividend increase to $0.255 for 2026 — the ninth consecutive annual increase; total return over four years exceeds $1.1 billion.
What went wrong
  • Q4 2025 adjusted EBITDA fell to $9.8 million from $12.4 million a year earlier, pressured by tariff costs of $15 million in the quarter (the largest quarter of the year against $30 million full-year tariffs).
  • Full-year gross margin declined 60 basis points to 47.7%, primarily due to approximately $30 million of incremental tariff costs.
  • Golf gear net sales decreased 5% in Q4, and FootJoy full-year sales were down 1%.
  • Free cash flow fell to $120 million from $170 million in 2024, hurt by higher inventory (up $33M / ~6%), ERP implementation spend, and the 2025 voluntary retirement program; a $17 million debt-extinguishment charge was recognized on the Q4 refinancing.
  • Full-year effective tax rate rose to 21.9% from 19.2%, and SG&A rose $32 million (4%) for the year while wearables/apparel and footwear remained soft in Japan and Korea.

Guidance Changes

MetricPeriodCurrent guidance
Net sales (reported)FY2026$2.625B to $2.675B
Net sales (constant currency)FY2026up 2.5% to 4.5% vs 2025, with growth across all segments and both domestically and internationally (strength in EMEA and rest of world)
Adjusted EBITDAFY2026$415M to $435M; midpoint adjusted EBITDA margin ~16%, flat with 2025
Gross marginFY2026relatively flat to 2025, slightly higher in first half and less so in the back half
Tariff costsFY2026~$70M assumed (reflecting environment prior to Feb 20 Supreme Court ruling; ~$40M incremental, all IEEPA)
SG&AFY2026growth excluding ~$6M incremental ERP expense generally in line with sales growth
Capital expendituresFY2026~$95M (a high watermark, stepping down in subsequent years) plus ~$25M capitalized ERP costs
Free cash flowFY2026expected to improve meaningfully and normalize toward recent run rates as 2025 one-time outflows abate
Net leverageFY2026policy to maintain at or below 2.25x on average
Quarterly dividendFY2026raised 8.5% to $0.255 per share (ninth consecutive annual increase)
First half 2026 net sales1H2026up mid to high single digits, weighted to Q2 (SM11 Vokey wedges + metals launch accelerated to June); Q1 net sales up low single digits
First half 2026 adjusted EBITDA1H2026up mid to high single digits, heavily weighted to Q2

Performance Breakdown

MetricYoYNote
Q4 2025 net sales (consolidated) up 7% (constant currency) primarily higher Titleist Golf Equipment sales
Q4 2025 Titleist Golf Equipment net sales up 10% higher T-Series iron and SM10 wedge volumes, partially offset by lower GT driver sales comping against last year's launch
Q4 2025 FootJoy net sales up 4.5% favorable mix shift and higher average selling prices in footwear
Q4 2025 golf gear net sales down 5% not specified
Q4 2025 adjusted EBITDA down to $9.8M from $12.4M $15M of tariff costs in the quarter (largest quarter of the year)
Q4 2025 gross profit up $3M to $211M prior-year Q4 included a ~$7M one-time PTO policy change benefit
FY2025 net sales (consolidated) up 4% to $2.56B led by Titleist Golf Equipment segment growth
FY2025 adjusted EBITDA up 1.5% to $410M strong operating segment performance offset by tariff and cost pressure
FY2025 Titleist Golf Equipment segment up 6% golf balls up 4% (new Pro V1 gains across all regions) and golf clubs up more than 7% (T-Series irons, metals, Scotty Cameron, SM10 Vokey)
FY2025 Titleist golf balls up 4% new Pro V1 posted gains across all regions; EMEA, Japan and U.S. fastest growing
FY2025 Titleist golf clubs up more than 7% successful T-Series iron launch, steady metals and Scotty Cameron putter growth, strong year-two SM10 Vokey wedges
FY2025 gear business up 6% strong Titleist Gear gains in EMEA and U.S. plus Club Glove travel product momentum
FY2025 FootJoy net sales down 1% reduced discounted/closeout sales versus last year, offset by premium mix shift
FY2025 KJUS up 9% double-digit gains in the U.S.
FY2025 gross profit up 3% (+$34M) to $1.2B higher sales volumes, higher average selling prices, favorable mix
FY2025 gross margin down 60 bps to 47.7% ~$30M of incremental tariff costs
FY2025 SG&A up $32M / 4% to $833M higher employee expense (fitting initiatives), higher A&P for product launches, higher IT expense; prior year had ~$9M one-time PTO benefit
FY2025 regional equipment performance gains in all major regions, led by U.S. and EMEA; softer Japan and Korea equipment gains in Japan/Korea offset by declines in apparel and footwear categories

Earnings Call Themes & Trends

TopicPrevious mentionCurrent periodTrend
Two-year product cadence and 2026 launches (no Pro V1 launch year)2025 was a new Pro V1 launch year driving ball growth2026 is an even-year launch of full Titleist golf ball lineup (Pro V1x Left Dash, AVX, Tour Soft, Velocity), plus SM11 Vokey wedges and Scotty Cameron Mallet putters in Q1, with a new driver launch accelerated to late June from the customary Q3/early-August timing
Capacity expansion and manufacturing investmentrecent capacity expansion projects benefiting revenue growthcontinued focus on cast urethane golf ball production and custom golf club assembly; 2026 capex ~$95M (a high watermark) directed at golf ball capacity and worldwide club production
Fitting networks and services (club, ball, footwear, TPI)long-standing club and ball fitting advantageexpanding global fitting networks across Titleist equipment and FootJoy (FJ Mobile Fit Lab), plus investing in Titleist Performance Institute where demand outpaces capacity
Tariffs and pricing~$30M tariff cost in 2025; early pricing moves in gear/wearables in 2H25~$70M tariffs assumed in 2026 (~$40M incremental IEEPA); equipment price increases in 1H26 tied to new club products and a U.S./Canada Pro V1 ball pricing story; monitoring Feb 20 Supreme Court ruling and potential refund
Capital return and balance sheet$1.1B+ returned over four years; eight prior dividend increases8.5% dividend increase to $0.255 (ninth straight year), ~$241M repurchase authorization remaining as of Feb 21 2026, net leverage 2.2x, refinanced senior notes to 2033 and extended revolver to 2030
FootJoy repositioning and international wearablesfootwear inventory correction post-pandemic; focus on bottom line over top linepremium performance focus (Premiere, Pro/SL, HyperFlex) raising the price floor and improving profitability; equipment growth expected in Japan and Korea with tempered wearables/footwear outlook amid tariff burden

Q&A Summary

Morgan Stanley (Lauren Ng for Simeon Gutman): More color on the 2026 product calendar / innovation pipeline for the new driver and wedges?
Maher said 2026 (an even year) best mirrors 2024 for timing across balls, wedges, putters, gear and wearables. The key change is accelerating the new driver launch to late June from the customary early August; product details are being kept under wraps until the trade partner story is shared, with more on the May call.
Morgan Stanley: Expectations for the U.S. market in 2026 and how to think about volume vs. price?
Maher called the U.S. the healthiest market, with rounds up ~25% over five to six years and consecutive years of golfer increases; inventories are appropriately positioned. Sullivan added 2026 is not a Pro V1 launch year, so ball volumes are historically flat to down, while clubs should see good growth versus 2024 aided by the metals launch.
Jefferies (Randy Konik): Deeper update on the FootJoy business and on Japan/Korea?
Maher said FootJoy is through its post-pandemic footwear inventory correction, leaning into premium performance products (Premiere, Traditions, HyperFlex, Pro/SL), rationalizing lower price points and raising the floor, with slower top line but accelerated bottom line (tariffs the main caveat). Japan and Korea saw equipment growth in 2025 but soft wearables; 2026 expects equipment-led growth with tempered wearables/footwear expectations.
Jefferies: Is the pricing environment still firm across categories, especially balls and clubs?
Maher said they are careful with pricing but must deal with input, distribution, labor and tariff costs. Pricing action came in FootJoy and gear in 2H25, with equipment price increases coming in 1H26 tied to new club products, and golf ball pricing more a U.S./Canada Pro V1 story; every price move compels harder work to demonstrate value.
Raymond James (Joe Altobello): What drove the ~19% club growth in the quarter and why didn't it flow through to EBITDA?
Sullivan cited better-than-expected performance across all segments, especially clubs (T-Series irons), from strong execution and demand. The bottom line reflected $15M of tariffs in Q4 — the largest quarter of the year against $30M total — so the conversion was not a surprise.
Raymond James: On the $70M total 2026 tariffs (~$40M incremental), how much is IEEPA, and have you filed for a refund?
Sullivan said the incremental $40M is all IEEPA. They have not yet filed for a refund but are monitoring the market and consulting advisors daily; it is still early days, and they will update as appropriate rather than track every change.
J.P. Morgan (Amanda Douglas for Matt): Top 2026 priorities to capture equipment share, and initial channel-partner feedback on new launches?
Maher said the core playbook is getting the product right, validating it through the pyramid, and investing behind a world-class fitting experience, working closely with trade partners. On feedback, it is very early (February, much of the market under snow); golf balls launched as planned and are pleasing, while wedges and putters are just arriving — Q2 gives the real market read.
J.P. Morgan: Expectations for 2026 gross margins relative to the 60 bps 2025 decline, and first- vs. back-half drivers?
Sullivan expects 2026 gross margins relatively flat to 2025 despite higher input costs (especially golf equipment) and incremental tariffs, aided by pricing actions; margins are likely slightly higher in the first half and less so in the back half, consistent with the full-year view.
KeyBanc (Noah Zatzkin): What are you seeing from competitors on pricing and how are retail partners responding?
Maher said early pricing moves were in gear/wearables in 2H25 industry-wide, with equipment (balls, clubs) pricing action starting now; Acushnet's profile is similar to the industry. As a premium-positioned player they feel good about their ability to take price, and price increases are flowing through retail as expected, though it will take a few months to gauge consumer response.
KeyBanc: Anything to call out on the health of the sport across international markets?
Maher said 2025 was a good year for golf with the U.S., Canada, U.K. and mainland Europe all up; many regions are now in off-season with favorable trends. The U.S. consumer is strongest with the most durability across balls and clubs, while Korea and Japan (about flat, not bad years) are the watch-outs, notably in apparel.
Water Tower Research (Doug Lane): What drives the persistent increase in rounds of golf, and who is playing more?
Maher pointed to National Golf Foundation data showing broad-based growth, with women and juniors the fastest-growing segments and the avid golfer alive and well; worldwide rounds have risen from ~800M in 2019 to nearly 1 billion (about a 23% / 180-190M-round increase), crediting PGA club professionals.
Water Tower Research: With a bifurcated consumer, how are you seeing behavior across your low- to high-ticket portfolio?
Maher framed it around the 'dedicated golfer' — avid, passionate, middle-class-plus and recession-resistant (not recession-proof) — who will buy a better product that helps them play better. The company focuses on premium performance where the bulk of R&D and product line resides, treating that dedicated golfer as the sun of its solar system.
ROTH Capital (JP Wollam): Why is 2026 G&A/OpEx growth expected in line with revenue rather than showing leverage from the voluntary retirement program?
Sullivan said normalizing 2025 for the PTO benefit, ERP and one-time items, OpEx grew below the rate of sales, and 2026 OpEx (with some incremental expense) should grow in line with sales; operating leverage will build gradually over the coming years rather than as a one-time unlock.
ROTH Capital: On tariff offsets, is there room to tighten advertising/promotional spend, and upside if tariffs go away?
Sullivan said they feel good about the guide and are continuing to invest in A&P (up low single digits in 2025), not using tariffs as an excuse to pull back given confidence in the golf equipment and FootJoy franchises; it is business as usual to support long-term growth despite the tariff landscape.

More on Acushnet Holdings Corp.

Reported 2026-02-26 · figures from the Acushnet Holdings Corp. Q4 2025 earnings call.

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