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Net Income per Common Share (Tables)
3 Months Ended
Mar. 31, 2020
Earnings Per Share [Abstract]  
Schedule of computation of basic and diluted net income per common share
The following is a computation of basic and diluted net income per common share attributable to Acushnet Holdings Corp.:
 
 
Three months ended
 
 
March 31,
(in thousands, except share and per share amounts)
 
2020
 
2019
 
 
 
 
 
Net income attributable to Acushnet Holdings Corp.
 
$
8,877

 
$
34,926

 
 
 
 
 
Weighted average number of common shares:
 
 
 
 
Basic
 
74,545,280

 
76,006,989

Diluted
 
75,099,930

 
76,264,038

 
 
 
 
 
Net income per common share attributable to Acushnet Holdings Corp.:
 
 
 
 
Basic
 
$
0.12

 
$
0.46

Diluted
 
$
0.12

 
$
0.46


Schedule of securities excluded from the calculation of diluted weighted average common shares.
For the three months ended March 31, 2020 and 2019, the following securities have been excluded from the calculation of diluted weighted‑average common shares outstanding as their impact was determined to be anti‑dilutive:
 
 
Three months ended
 
 
March 31,
 
 
2020
 
2019
RSUs
 

 
4,050