GOLF (Acushnet Holdings) ROE %: 40.49% (As of Mar. 2026) — 161% Above Median


GOLF Acushnet Holdings Corp GOLF
82 GF Score
Price $109.50
GF Value $79.27
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Acushnet Holdings ROE %?

Acushnet Holdings GOLF +1.33% 82 ROE % is 40.49% as of Mar. 2026, which is 161% above its 10-year median of 15.50. GuruFocus rates GOLF with a GF Score™ of 82/100 and a GF Value™ of $79.27 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 824 Travel & Leisure companies, Acushnet Holdings ranks better than 82.16% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Acushnet Holdings's annualized net income for the quarter that ended in Mar. 2026 was $326 Mil. Acushnet Holdings's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was $804 Mil. Therefore, Acushnet Holdings's annualized ROE % for the quarter that ended in Mar. 2026 was 40.49%.

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

GOLF' s ROE % Range Over the Past 10 Years
Min: 8.76   Med: 15.5   Max: 26.3
Current: 21.06

During the past 13 years, Acushnet Holdings's highest ROE % was 26.30%. The lowest was 8.76%. And the median was 15.50%.

GOLF's ROE % is ranked better than
82.16% of 824 companies
in the Travel & Leisure industry
Industry Median: 5.485 vs GOLF: 21.06

Acushnet Holdings  (NYSE:GOLF) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=325.664/804.339
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(325.664 / 3011.9)*(3011.9 / 2471.3005)*(2471.3005 / 804.339)
=Net Margin %*Asset Turnover*Equity Multiplier
=10.81 %*1.2188*3.0725
=ROA %*Equity Multiplier
=13.18 %*3.0725
=40.49 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=325.664/804.339
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (325.664 / 421.044) * (421.044 / 480.596) * (480.596 / 3011.9) * (3011.9 / 2471.3005) * (2471.3005 / 804.339)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7735 * 0.8761 * 15.96 % * 1.2188 * 3.0725
=40.49 %

Note: The net income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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 Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Acushnet Holdings ROE % Related Terms


Acushnet Holdings ROE % Historical Data

* Premium members only.

The historical data trend for Acushnet Holdings's ROE % 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 ROE % Chart

Acushnet Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 17.65 20.11 22.01 26.30 24.35

Acushnet Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROE % 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 51.44 38.05 23.37 -17.07 40.49

GOLF vs MAT, PLNT, YETI: ROE % Comparison

For the Leisure subindustry, Acushnet Holdings's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Travel & Leisure Industry

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

* The bar in red indicates where Acushnet Holdings's ROE % falls into.


GOLF
82GF Score
Acushnet Holdings Corp GOLF
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Acushnet Holdings ROE % Calculation

Acushnet Holdings's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=188.545/( (765.247+783.566)/ 2 )
=188.545/774.4065
=24.35 %

Acushnet Holdings's annualized ROE % for the quarter that ended in Mar. 2026 is calculated as

ROE %=Net Income (Q: Mar. 2026 )/( (Total Stockholders Equity (Q: Dec. 2025 )+Total Stockholders Equity (Q: Mar. 2026 ))/ count )
=325.664/( (783.566+825.112)/ 2 )
=325.664/804.339
=40.49 %

* 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.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Mar. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 40.49% mean?
Acushnet Holdings (GOLF) has a ROE % of 40.49% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Acushnet Holdings and its competitors. This is 161% above median its historical median of 15.50. Over the past decade, Acushnet Holdings' ROE % has ranged from 8.76 to 26.30. According to the industry distribution chart, Acushnet Holdings ranks #147 out of 824 companies in the Travel & Leisure industry, placing it in the top 17.8%.
Is Acushnet Holdings' ROE % too high?
Acushnet Holdings' current ROE % of 40.49% is 161% above median its 10-year median of 15.50. Over the past 10 years, this metric has ranged from a low of 8.76 to a high of 26.30. The Travel & Leisure industry median ROE % is 5.49. Acushnet Holdings' value of 40.49% is 638.2% above this industry median. Based on the distribution chart, Acushnet Holdings ranks #147 out of 824 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Acushnet Holdings has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acushnet Holdings' ROE % compare to MAT and PLNT?
According to the Travel & Leisure industry distribution chart, Acushnet Holdings ranks #147 out of 824 companies for ROE %. This places Acushnet Holdings in the top 18% of its industry — outperforming the majority of peers. The industry median ROE % is 5.49. Acushnet Holdings' value of 40.49% is 638.2% above this benchmark. Historically, Acushnet Holdings' own ROE % has ranged from 8.76 to 26.30 over the past decade. While the company's 10-year median is 15.50 vs. the industry median of 5.49, Acushnet Holdings has consistently been above 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 ROE % for a Travel & Leisure company?
The median ROE % among Travel & Leisure companies is 5.49, based on 824 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Acushnet Holdings's current ROE % of 40.49% is 638.2% above 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Acushnet Holdings and its competitors. For the Travel & Leisure industry, the median ROE % is 5.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acushnet Holdings's current ROE % is 40.49%, which is 161% above median its own 10-year median of 15.50. 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 Significantly Overvalued. The stock's GF Value™ is $79.27, compared to a current price of $109.50 — trading 38.1% above its estimated fair value. The current ROE % is 40.49%, which is 161% above median its 10-year median of 15.50 and 638.2% above the Travel & Leisure industry median of 5.49. Acushnet Holdings' overall GF Score™ is 82/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Acushnet Holdings (GOLF), the current ROE % is 40.49% 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 (GOLF) Overvalued in 2026?

Based on GuruFocus' analysis, Acushnet Holdings stock appears to be overvalued. The current stock price of $109.50 is trading 38.1% above its estimated GF Value™ of $79.27. GuruFocus considers Acushnet Holdings to be Significantly Overvalued.

Key valuation signals for GOLF:

  • ROE %: 40.49% (161% above median its 10-year median of 15.50)
  • GF Value™: $79.27 vs. price of $109.50 (38.1% above fair value)
  • GF Score™: 82/100 with 9 warning signs
  • Industry Position: 638.2% above the Travel & Leisure median (#147 of 824)

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 Business Description

Other Exchanges 163: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.
82GF Score

Get the complete analysis for GOLF

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

$109.50
Price
$79.27
GF Value