Acushnet Holdings Corp. (GOLF) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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Acushnet Holdings Corp. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $107,444,000.00Net income → Operating adjustments reconciliation: $99,038,000.00Inventories → Operating adjustments reconciliation: $68,939,000.00Accounts payable → Operating adjustments reconciliation: $43,460,000.00Depreciation and amortization → Operating adjustments reconciliation: $26,222,000.00Accrued taxes → Operating adjustments reconciliation: $22,158,000.00Deferred income taxes → Operating adjustments reconciliation: $20,139,000.00Share-based compensation → Operating adjustments reconciliation: $19,053,000.00Unrealized foreign exchange loss (gain) → Operating adjustments reconciliation: $1,617,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $696,000.00Loss on disposals of property, plant and equipment → Operating adjustments reconciliation: $31,000.00Operating adjustments reconciliation → Accounts receivable: $277,869,000.00Operating adjustments reconciliation → Other assets and liabilities: $23,160,000.00Operating adjustments reconciliation → (Gain) loss from equity method investment (Note 16): $324,000.00investing reconciliation → Additions to property, plant and equipment: $37,273,000.00Net cash used in financing activities → financing reconciliation: $50,947,000.00Proceeds from credit facilities (Note $5) → financing reconciliation: $682,351,000.00Other, net → financing reconciliation: $7,500,000.00financing reconciliation → Repayments of credit facilities (Note $5): $664,141,000.00financing reconciliation → Dividends paid on common stock: $30,766,000.00financing reconciliation → Purchases of common stock: $26,003,000.00financing reconciliation → Payment of employee restricted stock tax withholdings: $19,888,000.00Net cash used in investing activities → investing reconciliation: $37,273,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $50,088,000.00Net cash from operating activities → Cash sources and uses: $107,444,000.00Cash sources and uses → Exchange-rate effect: $1,371,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $67,941,000.00Cash sources and uses → Net cash used in investing activities: $37,273,000.00Cash sources and uses → Net cash used in financing activities: $50,947,000.00Net income: $206,482,000.00Net income+$206.48 MDepreciation and amortization: $26,222,000.00Depreciation & amortization+$26.22 MUnrealized foreign exchange loss (gain): $1,617,000.00Unrealized FX gain & loss+$1.62 MAmortization of debt issuance costs: $696,000.00Debt issuance cost amortization+$696.00 KShare-based compensation: $19,053,000.00Stock-based compensation+$19.05 MLoss on disposals of property, plant and equipment: $31,000.00PP&E disposal gain & loss+$31.00 KDeferred income taxes: $20,139,000.00Deferred income taxes+$20.14 MAccounts receivable: -$277,869,000.00Accounts receivable−$277.87 MInventories: $68,939,000.00Inventories+$68.94 MAccounts payable: $43,460,000.00Accounts payable+$43.46 MAccrued taxes: $22,158,000.00Accrued taxes+$22.16 MOther assets and liabilities: -$23,160,000.00Other working capital, net−$23.16 MGain on deconsolidation of VIE (Note 16): $0.00(Gain) loss from equity method investment (Note 16): -$324,000.00Equity-method results−$324.00 KNet cash from operating activities: $107,444,000.00Operating cash+$107.44 MOperating adjustments reconciliation: $301,353,000.00Proceeds from credit facilities (Note $5): $682,351,000.00Long-term credit line borrowings+$682.35 MRepayments of credit facilities (Note $5): -$664,141,000.00Long-term credit line repayments−$664.14 MPurchases of common stock: -$26,003,000.00Common stock repurchases−$26.00 MDividends paid on common stock: -$30,766,000.00Common dividends paid−$30.77 MPayment of employee restricted stock tax withholdings: -$19,888,000.00Stock-award tax withholding−$19.89 MOther, net: $7,500,000.00Other financing, net+$7.50 MNet cash used in financing activities: -$50,947,000.00. Cash required to fund net payments.Financing cash−$50.95 Mfinancing reconciliation: $740,798,000.00Other, net: $0.00Additions to property, plant and equipment: -$37,273,000.00PP&E purchases−$37.27 MNet cash used in investing activities: -$37,273,000.00. Cash required to fund net payments.Investing cash−$37.27 Minvesting reconciliation: $37,273,000.00Cash sources and uses: $157,532,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $50,088,000.00Beginning cash$50.09 MEnding cash: Cash, cash equivalents, and restricted cash: $67,941,000.00Ending cash$67.94 MExchange-rate effect: -$1,371,000.00FX effect−$1.37 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$70.17 MOperating cash − cash spent on PP&ECash flow / Net income0.52×Operating cash flow ÷ net incomeNet cash change+$17.85 MEnding cash − beginning cash
Chart details

Acushnet Holdings Corp. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
50,088,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
107,444,000 US dollars. Net cash provided.
Net income
206,482,000 US dollars
Depreciation and amortization
26,222,000 US dollars
Unrealized foreign exchange loss (gain)
1,617,000 US dollars
Amortization of debt issuance costs
696,000 US dollars
Share-based compensation
19,053,000 US dollars
Loss on disposals of property, plant and equipment
31,000 US dollars
Deferred income taxes
20,139,000 US dollars
Accounts receivable
negative 277,869,000 US dollars
Inventories
68,939,000 US dollars
Accounts payable
43,460,000 US dollars
Accrued taxes
22,158,000 US dollars
Other assets and liabilities
negative 23,160,000 US dollars
Gain on deconsolidation of VIE (Note 16)
0 US dollars
(Gain) loss from equity method investment (Note 16)
negative 324,000 US dollars
Investing activities
negative 37,273,000 US dollars. Net cash used.
Other, net
0 US dollars
Additions to property, plant and equipment
negative 37,273,000 US dollars
Financing activities
negative 50,947,000 US dollars. Net cash used.
Proceeds from credit facilities (Note $5)
682,351,000 US dollars
Repayments of credit facilities (Note $5)
negative 664,141,000 US dollars
Purchases of common stock
negative 26,003,000 US dollars
Dividends paid on common stock
negative 30,766,000 US dollars
Payment of employee restricted stock tax withholdings
negative 19,888,000 US dollars
Other, net
7,500,000 US dollars
Operating adjustment reconciliation
301,353,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
740,798,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
37,273,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
negative 1,371,000 US dollars
Ending cash on Jun 30, 2026
67,941,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
157,532,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
17,853,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.52×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
107,444,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
37,273,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
70,171,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income exceeds operating cash. The diagram allocates $107.44M of net income directly to operating cash and $99.04M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 107,444,000 US dollars minus 37,273,000 US dollars equals 70,171,000 US dollars.
Acushnet Holdings Corp. (GOLF) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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