| Message | Value |
|---|---|
| FUNDAMENTAL ACCOUNTING CONCEPTS CONTINUITY CROSS CHECKS: | |
| Accession Number: | 0001672013-20-000029 |
| SEC Filing Page: | http://www.sec.gov/Archives/edgar/data/1672013/000167201320000029/0001672013-20-000029-index.htm |
| XBRL Instance: | https://www.sec.gov/Archives/edgar/data/1672013/000167201320000029/golf-10qq12020document_htm.xml |
| XBRL Cloud Viewer: | https://edgardashboard.xbrlcloud.com/flex/viewer/XBRLViewer.html#instance=http://www.sec.gov/Archives/edgar/data/1672013/000167201320000029/golf-10qq12020document_htm.xml |
| Base Taxonomy version: | http://fasb.org/us-gaap/2019-01-31 |
| DEI Taxonomy version: | http://xbrl.sec.gov/dei/2019-01-31 |
| ENTITY and DOCUMENT FACTS (explicitly reported): | |
| Entity registrant name: | Acushnet Holdings Corp. |
| CIK: | 0001672013 |
| Entity filer category: | Large Accelerated Filer |
| Trading symbol: | GOLF |
| Company fiscal year end: | --12-31 |
| Fiscal period focus: | Q1 |
| Document type: | 10-Q |
| Balance Sheet Date, current period (document period end date): | 2020-03-31 |
| Income Statement Period (YTD, current period, period start date): | 2020-01-01 to 2020-03-31 |
| Context ID for document period focus (instants): | FI2020Q1 |
| Context ID for YTD period (durations): | FD2020Q1YTD |
BALANCE SHEET information which was logically derived:
BS-IMPUTE-102: TemporaryEquity was NOT REPORTED; however, the details related to the parent and noncontrolling interest were used to logically derived to be: 546000
BS-IMPUTE-106: Noncurrent Assets was NOT REPORTED; however, Assets was reported and Current Assets was reported; therefore Noncurrent Assets was logically derived to be: 1058221000
BS-IMPUTE-113: Noncurrent Liabilities was NOT REPORTED; however, Current Liabilities and Liabilities were reported; therefore Noncurrent Liabilities was logically derived to be: 502202000
BALANCE SHEET FACTS (explicitly reported or logically derived):
Assets: 1,887,699,000
Current Assets: 829,478,000
Noncurrent Assets: 1,058,221,000
LiabilitiesAndEquity: 1,887,699,000
Liabilities: 968,589,000
CurrentLiabilities: 466,387,000
NoncurrentLiabilities: 502,202,000
CommitmentsAndContingencies: 0
TemporaryEquity: 546,000
Equity: 918,564,000
Equity attributable to parent: 885,654,000
Equity attributable to noncontrolling interest: 32,910,000
BALANCE SHEET consistency checks:
BS1: 0 Equity(918564000) = EquityAttributableToParent(885654000) + EquityAttributableToNoncontrollingInterest(32910000)
BS2: 0 Assets(1887699000) = LiabilitiesAndEquity(1887699000)
BS3: 0 Assets(1887699000) = CurrentAssets(829478000) + NoncurrentAssets(1058221000)
BS4: 0 Liabilities(968589000)= CurrentLiabilities(466387000) + NoncurrentLiabilities(502202000)
BS5: 0 Liabilities and Equity(1887699000)= Liabilities(968589000) + CommitmentsAndContingencies(0)+ Equity(918564000)
INCOME STATEMENT information that was logically derived:
IS-IMPUTE-101: ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was logically derived to be: 0
IS-IMPUTE-102: IncomeLossFromDiscontinuedOperationsNetOfTax was NOT EXPLICITLY REPORTED; however, details were reported; therefore IncomeLossFromDiscontinuedOperationsNetOfTax was logically derived to be: 0
IS-IMPUTE-106: NetIncomeLossAvailableToCommonStockholdersBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore NetIncomeLossAvailableToCommonStockholdersBasic was logically derived to be: 8877000
IS-IMPUTE-107: IncomeLossFromContinuingOperationsAfterTax was NOT EXPLICITLY REPORTED; however, IncomeLossFromContinuingOperationsBeforeTax details was reported; therefore IncomeLossFromContinuingOperationsAfterTax was logically derived to be: 8975000
IS-IMPUTE-116: PreferredStockDividendsAndOtherAdjustments was NOT EXPLICITLY REPORTED; however, NetIncomeLossAttributableToParent AND NetIncomeLossAvailableToCommonStockholdersBasic were BOTH reported; therefore PreferredStockDividendsAndOtherAdjustments was logically derived to be: 0
IS-IMPUTE-121: NonoperatingIncomeLoss was NOT EXPLICITLY REPORTED; however, OperatingIncomeLoss AND IncomeLossFromContinuingOperationsBeforeTax were BOTH reported; therefore NonoperatingIncomeLoss was logically derived to be: -4813000
IS-IMPUTE-123: OperatingExpenses was NOT EXPLICITLY REPORTED; however, GrossProfit AND OperatingIncomeLoss were BOTH reported; therefore OperatingExpenses was logically derived to be: 179527000
INCOME STATEMENT FACTS (explicitly reported or logically derived):
Revenues: 408,741,000
CostOfRevenues: 207,786,000
GrossProfit: 200,955,000
OperatingExpenses: 179,527,000
OtherOperatingIncome: 0
OperatingIncomeLoss: 21,428,000
NonoperatingIncomeLoss: -4,813,000
Income (Loss) from Continuing Operations Before Tax: 16,615,000
Income Tax Expense (Benefit): 7,640,000
Income (Loss) from Continuing Operations After Tax: 8,975,000
Income (Loss) from Discontinued Operations: 0
Net Income (Loss): 8,975,000
Net Income (Loss) Attributable to Parent: 8,877,000
Net Income (Loss) Attributable to Noncontrolling Interest: 98,000
Preferred Stock Dividends and Other Adjustments: 0
Net Income (Loss) Available to Common Stockholders, Basic: 8,877,000
Other Comprehensive Income: -17,631,000
Comprehensive Income: -8,656,000
Comprehensive Income Attributable to Parent: -8,774,000
Comprehensive Income Attributable to Noncontrolling Interest: 118,000
INCOME STATEMENT consistency checks:
IS1: 0 GrossProfit(200955000) = Revenues(408741000) - CostOfRevenues(207786000)
IS2: 0 OperatingIncomeLoss(21428000) = GrossProfit(200955000) - OperatingExpenses(179527000) + OtherOperatingIncome(0)
IS3: 0 (Not used)
IS4: 0 IncomeLossFromContinuingOperationsBeforeTax(16615000) = OperatingIncomeLoss(21428000) + NonoperatingIncomeLoss(-4813000)
IS5: 0 IncomeLossFromContinuingOperationsAfterTax(8975000) = IncomeLossFromContinuingOperationsBeforeTax(16615000) - IncomeTaxExpenseBenefit(7640000)
IS6: 0 NetIncomeLoss(8975000) = IncomeLossFromContinuingOperationsAfterTax(8975000) + IncomeLossFromDiscontinuedOperationsNetOfTax(0)
IS7: 0 NetIncomeLoss(8975000) = NetIncomeLossAttributableToParent(8877000) + NetIncomeLossAttributableToNoncontrollingInterest(98000)
IS8: 0 NetIncomeLossAvailableToCommonStockholdersBasic(8877000) = NetIncomeLossAttributableToParent(8877000) - PreferredStockDividendsAndOtherAdjustments(0)
IS9: 0 ComprehensiveIncomeLoss(-8656000) = ComprehensiveIncomeLossAttributableToParent(-8774000) + ComprehensiveIncomeLossAttributableToNoncontrollingInterest(118000)
IS10: 0 ComprehensiveIncomeLoss(-8656000) = NetIncomeLoss(8975000) + OtherComprehensiveIncomeLoss(-17631000)
CASH FLOW STATEMENT information that was logically derived:
CF-IMPUTE-102: NetCashFlowsOperatingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsOperating was reported; therefore NetCashFlowsOperatingContinuing was logically derived to be: -72512000
CF-IMPUTE-103: NetCashFlowsInvestingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsInvesting was reported; therefore NetCashFlowsInvestingContinuing was logically derived to be: -5741000
CF-IMPUTE-104: NetCashFlowsFinancingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsFinancing was reported; therefore NetCashFlowsFinancingContinuing was logically derived to be: 101867000
CF-IMPUTE-108: NetCashFlowsDiscontinued was NOT EXPLICITLY REPORTED; however, the operating, investing, and financing detail items were reported; therefore NetCashFlowsFinancing was logically derived to be: 0
CF-IMPUTE-109: NetCashFlowsContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlow was reported; therefore NetCashFlowsContinuing was logically derived to be: 23614000
CASH FLOW STATEMENT FACTS (explicitly reported or logically derived):
Net Cash Flow: 21,740,000
Net Cash Flow, Operating: -72,512,000
Net Cash Flow, Investing: -5,741,000
Net Cash Flow, Financing: 101,867,000
Net Cash Flow, Operating, Continuing: -72,512,000
Net Cash Flow, Investing, Continuing: -5,741,000
Net Cash Flow, Financing, Continuing: 101,867,000
Net Cash Flow, Operating, Discontinued: 0
Net Cash Flow, Investing, Discontinued: 0
Net Cash Flow, Financing, Discontinued: 0
Net Cash Flow, Continuing: 23,614,000
Net Cash Flow, Discontinued: 0
Exchange Gains (Losses): -1,874,000
CASH FLOW STATEMENT consistency checks:
CF1: 0 NetCashFlow(21740000) = (NetCashFlowsOperating(-72512000) + (NetCashFlowsInvesting(-5741000) + (NetCashFlowsFinancing(101867000) + ExchangeGainsLosses(-1874000)
CF2: 0 NetCashFlowsContinuing(23614000) = NetCashFlowsOperatingContinuing(-72512000) + NetCashFlowsInvestingContinuing(-5741000) + NetCashFlowsFinancingContinuing(101867000)
CF3: 0 NetCashFlowsDiscontinued(0) = NetCashFlowsOperatingDiscontinued(0) + NetCashFlowsInvestingDiscontinued(0) + NetCashFlowsFinancingDiscontinued(0)
CF4: 0 NetCashFlowsOperating(-72512000) = NetCashFlowsOperatingContinuing(-72512000) + NetCashFlowsOperatingDiscontinued(0)
CF5: 0 NetCashFlowsInvesting(-5741000) = NetCashFlowsInvestingContinuing(-5741000) + NetCashFlowsInvestingDiscontinued(0)
CF6: 0 NetCashFlowsFinancing(101867000) = NetCashFlowsFinancingContinuing(101867000) + NetCashFlowsFinancingDiscontinued(0)
KEY RATIOS:
ROA:0.005
ROE:0.01
ROS:0.022
SGR:0.01
Process completed successfully
End process: 6/13/2020 8:16:49 AM