Acushnet Holdings (FRA:163) Scaled Net Operating Assets: 0.83 (As of Mar. 2026)


FRA:163 Acushnet Holdings Corp FRA:163
79 GF Score
Price €102.00
GF Value €68.85
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Acushnet Holdings Scaled Net Operating Assets?

Acushnet Holdings FRA:163 79 Scaled Net Operating Assets is 0.83 as of Mar. 2026. GuruFocus rates FRA:163 with a GF Score™ of 79/100 and a GF Value™ of €68.85 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Acushnet Holdings's operating assets for the quarter that ended in Mar. 2026 was €2,204 Mil. Acushnet Holdings's operating liabilities for the quarter that ended in Mar. 2026 was €538 Mil. Acushnet Holdings's Total Assets for the quarter that ended in Dec. 2025 was €2,001 Mil. Therefore, Acushnet Holdings's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.83.


Acushnet Holdings Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Acushnet Holdings's Scaled Net Operating Assets 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 Scaled Net Operating Assets Chart

Acushnet Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.64 0.79 0.69 0.72 0.69

Acushnet Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Scaled Net Operating Assets 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 0.75 0.66 0.69 0.72 0.83

FRA:163 vs LTH, PLNT, MAT: Scaled Net Operating Assets Comparison

For the Leisure subindustry, Acushnet Holdings's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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 Scaled Net Operating Assets vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Acushnet Holdings's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Acushnet Holdings's Scaled Net Operating Assets falls into.


FRA:163
79GF Score
Acushnet Holdings Corp FRA:163
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Acushnet Holdings Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Acushnet Holdings's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(1957.89-524.743)/2082.097
=0.69

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2000.665 - 42.775
=1957.89

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1329.988 - 791.012 - 14.233
=524.743

Acushnet Holdings's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(2204.213-538.246)/2000.665
=0.83

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2248.915 - 44.702
=2204.213

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1533.88 - 970.885 - 24.749
=538.246

* 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.

What does a Scaled Net Operating Assets of 0.83 mean?
Acushnet Holdings (FRA:163) has a Scaled Net Operating Assets of 0.83 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Acushnet Holdings and its competitors.
Is Acushnet Holdings' Scaled Net Operating Assets too high?
Acushnet Holdings' current Scaled Net Operating Assets is 0.83. 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' Scaled Net Operating Assets compare to LTH and PLNT?
Acushnet Holdings' Scaled Net Operating Assets of 0.83 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 Scaled Net Operating Assets for a Travel & Leisure company?
A good Scaled Net Operating Assets depends on the Travel & Leisure industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Acushnet Holdings and its competitors. Acushnet Holdings's current Scaled Net Operating Assets is 0.83. 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 €68.85, compared to a current price of €102.00 — trading 48.1% above its estimated fair value. The current Scaled Net Operating Assets is 0.83. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Acushnet Holdings (FRA:163), the current Scaled Net Operating Assets is 0.83 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 €68.85. GuruFocus considers Acushnet Holdings to be Significantly Overvalued.

Key valuation signals for FRA:163:

  • Scaled Net Operating Assets: 0.83
  • GF Value™: €68.85 vs. price of €102.00 (48.1% above fair value)
  • GF Score™: 79/100 with 9 warning signs

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

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€102.00
Price
€68.85
GF Value