Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Acushnet Holdings's accounts receivables for the quarter that ended in Jun. 2026 was $489 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Acushnet Holdings's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 54.46.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Acushnet Holdings's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-16.28.
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.
Acushnet Holdings's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Acushnet Holdings's accounts receivable are only considered to be worth 75% of book value:
Acushnet Holdings's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
Acushnet Holdings Accounts Receivable Related Terms
Acushnet Holdings Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Acushnet Holdings's Accounts Receivable can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Acushnet Holdings (GOLF) has a Accounts Receivable of $489 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Acushnet Holdings and its competitors.
Is Acushnet Holdings' Accounts Receivable too high?
Acushnet Holdings' current Accounts Receivable is $489 Mil. Overall, Acushnet Holdings has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Acushnet Holdings' Accounts Receivable compare to PLNT and MAT?
Acushnet Holdings' Accounts Receivable of $489 Mil can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Travel & Leisure company?
A good Accounts Receivable depends on the Travel & Leisure industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Acushnet Holdings and its competitors. Acushnet Holdings's current Accounts Receivable is $489 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acushnet Holdings stock overvalued right now?
Based on GuruFocus' analysis, Acushnet Holdings (GOLF) is currently considered Fairly Valued. The stock's GF Value™ is $83.20, compared to a current price of $86.91 — trading 4.5% above its estimated fair value. The current Accounts Receivable is $489 Mil. Acushnet Holdings' overall GF Score™ is 87/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Acushnet Holdings (GOLF), the current Accounts Receivable is $489 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Acushnet Holdings (GOLF) Overvalued in 2026?
Based on GuruFocus' analysis, Acushnet Holdings stock appears to be overvalued.
The current stock price of $86.91 is trading 4.5% above its estimated GF Value™ of $83.20.
GuruFocus considers Acushnet Holdings to be Fairly Valued.
Key valuation signals for GOLF:
Accounts Receivable: $489 Mil
GF Value™: $83.20 vs. price of $86.91 (4.5% above fair value)
No single metric tells the full story. See the GOLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Acushnet Holdings Corp is engaged in the design, development, manufacture, and distribution of golf products. Its product category includes golf balls, golf shoes, golf clubs, wedges, putters, golf gloves, golf gear and golf wear, and others. These products are offered through different brands such as Titleist, FootJoy, Scotty Cemeron, Vokey Design, Pinnacle, KJUS, and others. The company's reportable segments are Titleist golf equipment, FootJoy golf wear, and Gofl gear. A majority of its revenue is generated by the Titleist golf equipment segment. Geographically, the company generates maximum revenue from the United States, followed by Europe, Middle East and Asia (EMEA), Japan, Korea, and the Rest of the world.
87GF Score
Get the complete analysis for GOLF
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
GOLF has been successfully added to your 
