Acushnet Holdings (FRA:163) Days Payable: 38.38 (As of Mar. 2026) — 11% Below Median


FRA:163 Acushnet Holdings Corp FRA:163
79 GF Score
Price €102.00
GF Value €68.86
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Acushnet Holdings Days Payable?

Acushnet Holdings FRA:163 79 Days Payable is 38.38 as of Mar. 2026, which is 11% below its 10-year median of 43.33. GuruFocus rates FRA:163 with a GF Score™ of 79/100 and a GF Value™ of €68.86 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 778 Travel & Leisure companies, Acushnet Holdings ranks worse than 58.48% on this metric.

Acushnet Holdings's average Accounts Payable for the three months ended in Mar. 2026 was €145 Mil. Acushnet Holdings's Cost of Goods Sold for the three months ended in Mar. 2026 was €344 Mil. Hence, Acushnet Holdings's Days Payable for the three months ended in Mar. 2026 was 38.38.

The historical rank and industry rank for Acushnet Holdings's Days Payable or its related term are showing as below:

FRA:163' s Days Payable Range Over the Past 10 Years
Min: 41.23   Med: 43.33   Max: 50.2
Current: 46.07

During the past 13 years, Acushnet Holdings's highest Days Payable was 50.20. The lowest was 41.23. And the median was 43.33.

FRA:163's Days Payable is ranked worse than
58.48% of 778 companies
in the Travel & Leisure industry
Industry Median: 56.525 vs FRA:163: 46.07

Acushnet Holdings's Days Payable declined from Mar. 2025 (42.67) to Mar. 2026 (38.38). It may suggest that Acushnet Holdings accelerated paying its suppliers.


Acushnet Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Acushnet Holdings's Days Payable 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 Days Payable Chart

Acushnet Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 47.59 47.86 46.63 42.39 44.36

Acushnet Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 42.67 47.27 46.26 54.29 38.38

FRA:163 vs LTH, PLNT, MAT: Days Payable Comparison

For the Leisure subindustry, Acushnet Holdings's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Acushnet Holdings Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Acushnet Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Acushnet Holdings's Days Payable falls into.


FRA:163
79GF Score
Acushnet Holdings Corp FRA:163
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Acushnet Holdings Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Acushnet Holdings's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (143.558 + 134.064) / 2 ) / 1142.204*365
=138.811 / 1142.204*365
=44.36

Acushnet Holdings's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (134.064 + 155.32) / 2 ) / 344.023*365 / 4
=144.692 / 344.023*365 / 4
=38.38

* 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.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 38.38 mean?
Acushnet Holdings (FRA:163) has a Days Payable of 38.38 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Acushnet Holdings and its competitors. This is 11% below median its historical median of 43.33. Over the past decade, Acushnet Holdings' Days Payable has ranged from 41.23 to 50.20. According to the industry distribution chart, Acushnet Holdings ranks #455 out of 778 companies in the Travel & Leisure industry, placing it in the top 58.5%.
Is Acushnet Holdings' Days Payable too high?
Acushnet Holdings' current Days Payable of 38.38 is 11% below median its 10-year median of 43.33. Over the past 10 years, this metric has ranged from a low of 41.23 to a high of 50.20. The Travel & Leisure industry median Days Payable is 56.53. Acushnet Holdings' value of 38.38 is 32.1% below this industry median. Based on the distribution chart, Acushnet Holdings ranks #455 out of 778 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Acushnet Holdings has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acushnet Holdings' Days Payable compare to LTH and PLNT?
According to the Travel & Leisure industry distribution chart, Acushnet Holdings ranks #455 out of 778 companies for Days Payable. This places Acushnet Holdings in the lower half of its industry. The industry median Days Payable is 56.53. Acushnet Holdings' value of 38.38 is 32.1% below this benchmark. Historically, Acushnet Holdings' own Days Payable has ranged from 41.23 to 50.20 over the past decade. While the company's 10-year median is 43.33 vs. the industry median of 56.53, Acushnet Holdings has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.53, based on 778 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Acushnet Holdings's current Days Payable of 38.38 is 32.1% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Acushnet Holdings and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acushnet Holdings's current Days Payable is 38.38, which is 11% below median its own 10-year median of 43.33. 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 (FRA:163) is currently considered Significantly Overvalued. The stock's GF Value™ is €68.86, compared to a current price of €102.00 — trading 48.1% above its estimated fair value. The current Days Payable is 38.38, which is 11% below median its 10-year median of 43.33 and 32.1% below the Travel & Leisure industry median of 56.53. Acushnet Holdings' overall GF Score™ is 79/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Acushnet Holdings (FRA:163), the current Days Payable is 38.38 as of Mar. 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 (FRA:163) Overvalued in 2026?

Based on GuruFocus' analysis, Acushnet Holdings stock appears to be overvalued. The current stock price of €102.00 is trading 48.1% above its estimated GF Value™ of €68.86. GuruFocus considers Acushnet Holdings to be Significantly Overvalued.

Key valuation signals for FRA:163:

  • Days Payable: 38.38 (11% below median its 10-year median of 43.33)
  • GF Value™: €68.86 vs. price of €102.00 (48.1% above fair value)
  • GF Score™: 79/100 with 9 warning signs
  • Industry Position: 32.1% below the Travel & Leisure median (#455 of 778)

No single metric tells the full story. See the FRA:163 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acushnet Holdings Business Description

Other Exchanges GOLF:USA163:Germany
Address 333 Bridge Street, Fairhaven, MA, USA, 02719
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.
79GF Score

Get the complete analysis for FRA:163

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€102.00
Price
€68.86
GF Value