Financial Data and Key Metrics Changes - Acushnet reported worldwide net sales of $720 million for the second quarter, a 5% increase year-over-year, driven by strong performance in golf equipment and gear segments [6][14] - Adjusted EBITDA for the second quarter was $143 million, reflecting a 9% year-over-year increase, while first half adjusted EBITDA was $282 million, down 1% [6][14] - Gross profit for the second quarter was $354 million, up $21 million compared to the previous year, with a gross margin of 49.2%, an increase of 40 basis points [15][16] Business Line Data and Key Metrics Changes - Golf equipment sales increased mid-single digits in both the quarter and first half, with Titleist golf equipment revenues up 10% compared to 2023 [8][10] - Golf gear sales rose 7% in the second quarter and 6% for the first half, while FootJoy sales decreased by 2% in the quarter and 4% for the half [9][10] - Products not allocated to a reportable segment, including shoes, outerwear, and apparel, experienced double-digit growth in the first half [11] Market Data and Key Metrics Changes - The US market saw 1.5 million new golfers in 2024, contributing to a 2% increase in worldwide rounds of play in the first half [5][12] - EMEA revenues increased by 6% in the first half, with significant growth in the UK where rounds of play rose by 20% [11][12] - Revenues in Japan and Korea increased by 43% in the first half, although the apparel, footwear, and gear markets in these regions have been relatively soft [12] Company Strategy and Development Direction - Acushnet is focused on long-term investments in golf equipment innovation and technology to enhance golfer connections [7][20] - The company aims to mitigate tariff impacts through supply chain optimization, vendor sharing programs, and selective pricing actions [21] - Acushnet is committed to returning capital to shareholders while investing in business growth [18][19] Management's Comments on Operating Environment and Future Outlook - Management expressed confidence in the golf industry's fundamentals and the company's product pipeline despite macroeconomic uncertainties [12][13] - The company anticipates low single-digit net sales growth for the second half of 2025, with a full-year FX headwind of approximately $5 million [20] - Management is closely monitoring the dynamic tariff landscape and its potential impact on consumer spending [20][21] Other Important Information - Acushnet initiated a voluntary bridge to retirement program, resulting in restructuring costs of $6.4 million included in SG&A expenses [16] - The company returned approximately $154 million to shareholders in the first half, including $125 million in share repurchases and $29 million in cash dividends [19] Q&A Session Summary Question: Impact of inflation and pricing on the industry - Management noted that price increases have been observed in gear, footwear, and apparel, with some resilience in the ball business due to US manufacturing [24][25] Question: Demand and sell-through commentary - Management expressed satisfaction with sell-in results and indicated that inventory levels are normalized, linking this to healthy sell-through trends [35][36] Question: Customer response to new product launches - Management reported positive sell-through trends for new product launches, including the Pro V1 golf balls and new T-series irons, indicating strong market reception [44][46]

Financial Data and Key Metrics Changes - Acushnet reported worldwide net sales of $720 million for Q2 2025, a 5% increase year-over-year, driven by strong performance in golf equipment and gear segments [6][13] - For the first half of 2025, net sales reached $1.42 billion, up 3%, while adjusted EBITDA was $282 million, down 1% [6][13] - Gross profit for Q2 was $354 million, an increase of $21 million compared to Q2 2024, with a gross margin of 49.2%, up 40 basis points year-over-year [14][15] Business Line Data and Key Metrics Changes - Golf equipment sales increased mid-single digits in both the quarter and first half, led by new Pro V1 golf ball models and strong performance in GT metals and hybrid franchises [7][8] - Titleist golf equipment sales were up 10% compared to 2023, with growth in all regions, particularly in the US and EMEA [7][10] - Gear sales increased 7% in Q2 and 6% for the first half, with core Titleist categories growing mid-single digits [8][9] - FootJoy sales were down 2% in Q2 and 4% for the first half, aligning with expectations as the company shifts focus to premium performance footwear [9][10] Market Data and Key Metrics Changes - The US market saw 1.5 million new golfers in 2024, marking the seventh consecutive year of growth, contributing to a 2% increase in worldwide rounds of play [5][6] - EMEA revenues increased by 6% in the first half, driven by gains in Titleist golf equipment, particularly golf balls [10][11] - Revenues in Japan and Korea rose by 43% in the first half, although apparel, footwear, and gear markets remained soft [11] Company Strategy and Development Direction - Acushnet is focused on long-term growth through investments in golf equipment innovation and technology [6][12] - The company aims to manage macro uncertainties while delivering high-quality products and services to dedicated golfers [12][20] - Strategic initiatives include optimizing supply chain footprint and selective pricing actions to mitigate tariff impacts [21] Management's Comments on Operating Environment and Future Outlook - Management expressed confidence in the golf industry's fundamentals and the company's product pipeline despite macroeconomic uncertainties [11][12] - The company anticipates low single-digit net sales growth for the second half of 2025, with a full-year FX headwind of approximately $5 million [20] - Management is closely monitoring tariff developments and their potential impact on consumer spending [20][21] Other Important Information - Acushnet returned approximately $154 million to shareholders through share repurchases and cash dividends [19] - The company initiated a voluntary retirement program, resulting in restructuring costs of $6.4 million in Q2 [15][16] Q&A Session Summary Question: Impact of inflation and pricing on the industry - Management noted that price increases have been observed in gear, footwear, and apparel, with some immunity in the ball business due to US manufacturing [23][25] Question: Demand and sell-through commentary - Management expressed satisfaction with sell-in results and indicated that inventory levels are normalized, linking this to healthy sell-through trends [35][36] Question: Customer response to new product launches - Management reported positive sell-through trends for new launches, including the Pro V1 and T series irons, with confidence in the back half of the year [44][46]

Financial Performance - Q2 2025 - Net sales reached $720.5 million, a 5.4% year-over-year increase, or 4.7% on a constant currency basis[9] - Golf Balls net sales were $262.2 million, up 5.9% year-over-year, or 5.4% on a constant currency basis[9] - Golf Clubs net sales increased to $191.6 million, a 7.9% year-over-year increase, or 7.0% on a constant currency basis[9] - Adjusted EBITDA was $143.1 million, a 9.2% increase compared to the previous year[9] - Adjusted EBITDA margin was 19.9% compared to 19.2% in the prior year[19] Financial Performance - H1 2025 - Net sales totaled $1,423.8 million, a 2.3% year-over-year increase, or 2.9% on a constant currency basis[9] - Golf Balls net sales were $475.5 million, up 4.4% year-over-year, or 4.7% on a constant currency basis[9] - Golf Clubs net sales increased to $399.4 million, a 4.7% year-over-year increase, or 5.2% on a constant currency basis[9] - Adjusted EBITDA was $282.0 million, a decrease of 0.9% compared to the previous year[9] - Adjusted EBITDA margin was 19.8% compared to 20.5% in the prior year[19] Regional Performance - Q2 2025 - United States net sales were $434.5 million, up 6.4% year-over-year[10] - EMEA net sales were $98.6 million, up 13.7% year-over-year, or 8.0% on a constant currency basis[10] Outlook - The company expects 2025 second half sales to increase low-single digits when compared to 2024[21]

Group 1: Earnings Performance - Acushnet reported quarterly earnings of $1.25 per share, missing the Zacks Consensus Estimate of $1.33 per share, but showing an increase from $1.11 per share a year ago, resulting in an earnings surprise of -6.02% [1] - The company posted revenues of $720.48 million for the quarter ended June 2025, surpassing the Zacks Consensus Estimate by 0.98% and increasing from $683.87 million year-over-year [2] - Over the last four quarters, Acushnet has surpassed consensus EPS estimates three times and topped consensus revenue estimates two times [2] Group 2: Stock Performance and Outlook - Acushnet shares have gained approximately 12.1% since the beginning of the year, outperforming the S&P 500's gain of 7.9% [3] - The company's earnings outlook, including current consensus earnings expectations for upcoming quarters, will be crucial for investors [4] - The current consensus EPS estimate for the upcoming quarter is $0.86 on revenues of $636.17 million, and for the current fiscal year, it is $3.54 on revenues of $2.51 billion [7] Group 3: Industry Context - The Leisure and Recreation Products industry, to which Acushnet belongs, is currently ranked in the bottom 26% of over 250 Zacks industries, indicating potential challenges [8] - Empirical research suggests a strong correlation between near-term stock movements and trends in earnings estimate revisions, which can impact Acushnet's stock performance [5][6]

[Financial Highlights and Management Commentary](index=1&type=section&id=Financial%20Highlights%20and%20Management%20Commentary) Acushnet Holdings Corp. achieved strong Q2 and year-to-date 2025 financial results, driven by growth in Titleist golf equipment and Golf gear [Overall Performance Summary](index=1&type=section&id=Overall%20Performance%20Summary) Acushnet Holdings Corp. reported strong Q2 and year-to-date 2025 net sales and income growth, primarily from Titleist golf equipment and Golf gear | Metric | Q2 2025 | Q2 YoY Change | YTD 2025 | YTD YoY Change | | :--- | :--- | :--- | :--- | :--- | | Net Sales | $720.5M | +5.4% | $1,423.8M | +2.3% | | Net Sales (Constant Currency) | - | +4.7% | - | +2.9% | | Net Income | $75.6M | +5.9% | $174.9M | +9.9% | | Adjusted EBITDA | $143.1M | +9.2% | $282.0M | -0.9% | - Year-to-date constant currency net sales increased by **3%**, driven by growth in Titleist golf equipment and Golf gear. The company noted a positive response to new Pro V1 models and continued growth in Titleist GT drivers and fairways[4](index=4&type=chunk) [Management Commentary](index=1&type=section&id=Management%20Commentary) CEO David Maher highlighted the company's strong performance despite a dynamic environment and poor spring weather, with positive golf industry fundamentals - The U.S. golfer base continued its growth for the **seventh straight year in 2024**, and global participation is described as healthy and resilient[5](index=5&type=chunk) - Upcoming product launches for the second half of 2025 include new Titleist T-series irons, Scotty Cameron putters, and extensions to the FJ Hyperflex and Quantum golf shoe lines[5](index=5&type=chunk) [Detailed Financial Performance](index=2&type=section&id=Detailed%20Financial%20Performance) This section details Acushnet's financial performance for Q2 and the first six months of 2025, analyzing results by segment and geography [Second Quarter 2025 Financial Results](index=2&type=section&id=Second%20Quarter%202025%20Financial%20Results) In Q2 2025, consolidated net sales grew 5.4% to $720.5 million, driven by Titleist golf equipment and Golf gear, with net income increasing 5.9% to $75.6 million [Q2 Performance Overview](index=2&type=section&id=Q2%20Performance%20Overview) A summary of Acushnet's key financial metrics for the second quarter of 2025, including net sales, net income, and Adjusted EBITDA | Financial Metric | Q2 2025 | Q2 2024 | % Change | | :--- | :--- | :--- | :--- | | Net Sales | $720.5M | $683.9M | +5.4% | | Net Income | $75.6M | $71.4M | +5.9% | | Adjusted EBITDA | $143.1M | $131.0M | +9.2% | - The increase in net sales was primarily driven by higher average selling prices in golf clubs and higher sales volumes in golf balls within the Titleist segment, along with growth in Golf gear[7](index=7&type=chunk) - Adjusted EBITDA margin improved to **19.9%** from 19.2% in the prior year period[13](index=13&type=chunk) [Q2 Performance by Segment](index=2&type=section&id=Q2%20Performance%20by%20Segment) An overview of Acushnet's second-quarter 2025 net sales performance across its Titleist, FootJoy, and Golf gear segments | Segment | Net Sales Change (YoY) | Constant Currency Change (YoY) | Key Drivers | | :--- | :--- | :--- | :--- | | Titleist golf equipment | +6.8% | +6.1% | Higher ASP in clubs, higher volume in 2025 Pro V1 balls | | FootJoy golf wear | -1.3% | -2.0% | Lower sales volumes in footwear | | Golf gear | +7.9% | +7.2% | Higher sales volumes in bags and gloves, higher ASP | [Q2 Performance by Geography](index=2&type=section&id=Q2%20Performance%20by%20Geography) A geographical breakdown of Acushnet's second-quarter 2025 net sales, highlighting performance in the U.S. and international markets - Net sales in the United States grew, driven by Titleist golf equipment (+$20.7M) and Golf gear (+$4.8M), partially offset by a decrease in FootJoy golf wear (-$1.6M)[8](index=8&type=chunk) - Net sales in regions outside the U.S. increased by **3.8%** (**2.3% constant currency**), with growth in EMEA and Rest of World, offset by declines in Korea and Japan[9](index=9&type=chunk) [Year-to-Date (First Six Months) 2025 Financial Results](index=4&type=section&id=Year-to-Date%20(First%20Six%20Months)%202025%20Financial%20Results) For the first six months of 2025, net sales increased 2.3% to $1,423.8 million, with net income growing 9.9% to $174.9 million due to a one-time gain [YTD Performance Overview](index=4&type=section&id=YTD%20Performance%20Overview) A summary of Acushnet's key financial metrics for the first six months of 2025, including net sales, net income, and Adjusted EBITDA | Financial Metric | YTD 2025 | YTD 2024 | % Change | | :--- | :--- | :--- | :--- | | Net Sales | $1,423.8M | $1,391.4M | +2.3% | | Net Income | $174.9M | $159.2M | +9.9% | | Adjusted EBITDA | $282.0M | $284.7M | -0.9% | - The **9.9% increase in net income** was primarily due to a non-cash pre-tax gain of **$20.9 million** related to the deconsolidation of the FootJoy golf shoe joint venture and lower income tax expense[19](index=19&type=chunk) - Adjusted EBITDA margin for the first six months was **19.8%**, compared to 20.5% in the prior year period[20](index=20&type=chunk) [YTD Performance by Segment](index=4&type=section&id=YTD%20Performance%20by%20Segment) An overview of Acushnet's year-to-date 2025 net sales performance across its Titleist, FootJoy, and Golf gear segments | Segment | Net Sales Change (YoY) | Constant Currency Change (YoY) | Key Drivers | | :--- | :--- | :--- | :--- | | Titleist golf equipment | +4.5% | +4.9% | Higher volume in 2025 Pro V1 balls, higher ASP in clubs | | FootJoy golf wear | -4.2% | -3.6% | Lower sales volumes in footwear and apparel | | Golf gear | +5.0% | +5.5% | Higher ASP and higher volumes in gloves and bags | [YTD Performance by Geography](index=4&type=section&id=YTD%20Performance%20by%20Geography) A geographical breakdown of Acushnet's year-to-date 2025 net sales, highlighting performance in the U.S. and international markets - Net sales in the United States grew, driven by Titleist golf equipment (+$31.0M) and Golf gear (+$5.4M), partially offset by a decrease in FootJoy golf wear (-$7.3M)[15](index=15&type=chunk) - Net sales in regions outside the U.S. increased by **0.1%** (**1.5% constant currency**), with growth in EMEA and Rest of World offset by declines in Korea and Japan[16](index=16&type=chunk) [Shareholder Returns and Outlook](index=6&type=section&id=Shareholder%20Returns%20and%20Outlook) This section outlines Acushnet's capital allocation strategies, including dividends and share repurchases, and provides an update on the 2025 financial outlook [Cash Dividend and Share Repurchase](index=6&type=section&id=Cash%20Dividend%20and%20Share%20Repurchase) The company demonstrated its commitment to shareholder returns by declaring a quarterly cash dividend of $0.235 per share and repurchasing 1.35 million shares for $88.4 million during the second quarter - The Board of Directors declared a quarterly cash dividend of **$0.235 per share**, payable on September 19, 2025[21](index=21&type=chunk) - During Q2, the Company repurchased **1,348,369 shares** of common stock for an aggregate of **$88.4 million**, including repurchases from Magnus Holdings Co., Ltd[22](index=22&type=chunk) [2025 Outlook](index=6&type=section&id=2025%20Outlook) Acushnet will provide its financial outlook for the second half of 2025 during its upcoming second-quarter earnings conference call - Information regarding the outlook for the second half of 2025 will be shared during the upcoming Q2 2025 earnings conference call and webcast[23](index=23&type=chunk) [Consolidated Financial Statements (Unaudited)](index=9&type=section&id=Consolidated%20Financial%20Statements%20(Unaudited)) This section presents Acushnet's unaudited condensed consolidated financial statements, including statements of operations, balance sheets, and cash flows [Condensed Consolidated Statements of Operations](index=9&type=section&id=Condensed%20Consolidated%20Statements%20of%20Operations) The income statement shows year-over-year growth in net sales and gross profit for both the second quarter and first six months of 2025, with diluted EPS of $1.25 and $2.87 respectively | (in thousands) | Three months ended June 30, 2025 | Six months ended June 30, 2025 | | :--- | :--- | :--- | | Net sales | $720,476 | $1,423,848 | | Gross profit | $354,316 | $691,478 | | Income from operations | $109,868 | $224,415 | | Net income attributable to Acushnet | $75,563 | $174,935 | | Diluted EPS | $1.25 | $2.87 | [Condensed Consolidated Balance Sheets](index=10&type=section&id=Condensed%20Consolidated%20Balance%20Sheets) As of June 30, 2025, total assets increased to $2.40 billion, driven by higher accounts receivable, while total liabilities rose to $1.58 billion due to increased long-term debt | (in thousands) | June 30, 2025 | December 31, 2024 | | :--- | :--- | :--- | | Total current assets | $1,157,838 | $973,873 | | Total assets | $2,395,571 | $2,180,206 | | Total current liabilities | $515,262 | $472,707 | | Long-term debt | $911,001 | $753,081 | | Total liabilities | $1,582,210 | $1,383,042 | | Total shareholders' equity | $808,519 | $793,136 | [Condensed Consolidated Statements of Cash Flows](index=11&type=section&id=Condensed%20Consolidated%20Statements%20of%20Cash%20Flows) For the six months ended June 30, 2025, cash provided by operating activities decreased to $31.6 million, resulting in a net increase in cash of $7.0 million for the period | (in thousands) | Six months ended June 30, 2025 | Six months ended June 30, 2024 | | :--- | :--- | :--- | | Cash flows provided by operating activities | $31,608 | $102,117 | | Cash flows used in investing activities | ($25,792) | ($22,110) | | Cash flows used in financing activities | ($2,132) | ($63,019) | | Net increase in cash | $6,996 | $14,851 | [Supplemental and Non-GAAP Information](index=12&type=section&id=Supplemental%20and%20Non-GAAP%20Information) This section provides additional details on net sales by segment and geography, along with a reconciliation of GAAP to non-GAAP financial measures [Supplemental Net Sales Information](index=12&type=section&id=Supplemental%20Net%20Sales%20Information) This section provides a detailed breakdown of net sales by product segment and geographic region for Q2 and the first six months of 2025, showing Titleist golf equipment and the United States as largest contributors Q2 2025 Net Sales by Segment (in millions) | Segment | Q2 2025 Net Sales | % Change (YoY) | | :--- | :--- | :--- | | Titleist golf equipment | $453.8 | +6.8% | | FootJoy golf wear | $153.0 | -1.3% | | Golf gear | $76.7 | +7.9% | YTD 2025 Net Sales by Segment (in millions) | Segment | YTD 2025 Net Sales | % Change (YoY) | | :--- | :--- | :--- | | Titleist golf equipment | $874.9 | +4.5% | | FootJoy golf wear | $331.4 | -4.2% | | Golf gear | $147.6 | +5.0% | Q2 2025 Net Sales by Region (in millions) | Region | Q2 2025 Net Sales | % Change (YoY) | | :--- | :--- | :--- | | United States | $434.5 | +6.4% | | EMEA | $98.6 | +13.7% | | Japan | $30.2 | +1.3% | | Korea | $80.1 | -4.4% | | Rest of World | $77.1 | +2.7% | [Reconciliation of GAAP to Non-GAAP Measures](index=13&type=section&id=Reconciliation%20of%20GAAP%20to%20Non-GAAP%20Measures) The company provides a reconciliation from GAAP Net Income to Adjusted EBITDA, adjusting for items not indicative of ongoing operating performance - The company uses non-GAAP measures such as net sales on a constant currency basis and Adjusted EBITDA to evaluate business performance, as management believes they exclude items not indicative of ongoing operating performance[40](index=40&type=chunk)[43](index=43&type=chunk) Reconciliation of Net Income to Adjusted EBITDA (in thousands) | | Q2 2025 | Q2 2024 | YTD 2025 | YTD 2024 | | :--- | :--- | :--- | :--- | :--- | | Net income attributable to Acushnet | $75,563 | $71,428 | $174,935 | $159,190 | | Adjustments (Interest, Taxes, D&A, etc.) | $67,582 | $59,585 | $107,066 | $125,514 | | **Adjusted EBITDA** | **$143,145** | **$131,013** | **$282,001** | **$284,704** | | **Adjusted EBITDA margin** | **19.9%** | **19.2%** | **19.8%** | **20.5%** |

Core Insights - Acushnet (GOLF) is expected to report quarterly earnings of $1.33 per share, reflecting a year-over-year increase of 19.8% [1] - Revenues are anticipated to reach $713.47 million, which is a 4.3% increase from the same quarter last year [1] - There have been no revisions in the consensus EPS estimate over the last 30 days, indicating stability in analysts' forecasts [1] Revenue Estimates - Analysts predict 'Net Sales- Titleist golf balls' to be $267.94 million, representing an 8.3% increase year-over-year [4] - 'Net Sales- Titleist golf clubs' are expected to reach $195.72 million, indicating a 10.3% increase from the prior-year quarter [4] - 'Net Sales- FootJoy golf wear' is forecasted to be $154.05 million, suggesting a 2% decline year-over-year [4] - 'Net Sales- Titleist golf gear' is estimated at $72.00 million, reflecting a 4.5% increase from the previous year [5] Market Performance - Over the past month, Acushnet shares have returned +6.1%, outperforming the Zacks S&P 500 composite, which saw a +0.5% change [5] - Acushnet currently holds a Zacks Rank 2 (Buy), indicating potential for outperformance in the near future [5]

Group 1 - Acushnet (GOLF) is currently ranked 2 (Buy) in the Zacks Rank, indicating a positive earnings outlook and potential for outperforming the market in the next one to three months [3] - Year-to-date, Acushnet has gained approximately 15.8%, outperforming the Consumer Discretionary sector average return of 10.1% [4] - Acushnet is part of the Leisure and Recreation Products industry, which has seen a year-to-date gain of about 22.9%, indicating that GOLF is slightly underperforming its industry [5] Group 2 - The Consumer Discretionary group consists of 254 companies and is currently ranked 9 within the Zacks Sector Rank [2] - GoPro (GPRO), another stock in the Consumer Discretionary sector, has significantly outperformed with a year-to-date return of 38.5% [4] - The Audio Video Production industry, to which GoPro belongs, is ranked 58 and has moved up by 15.5% year to date [6]

Core Insights - The article emphasizes the importance of efficiency ratios as indicators of a company's financial health and operational efficiency [1][2][3][4][5]. Efficiency Ratios - **Receivables Turnover**: This ratio measures a company's ability to extend credit and collect debts, with a higher ratio indicating better performance [2]. - **Asset Utilization**: This ratio assesses how effectively a company converts its assets into sales, with higher values suggesting greater efficiency [3]. - **Inventory Turnover**: This ratio indicates a company's ability to manage inventory relative to its cost of goods sold, with higher values reflecting better inventory management [4]. - **Operating Margin**: This ratio measures the efficiency of a company in controlling operating expenses relative to sales, with higher values indicating better expense management [5]. Screening Process - A screening process was applied using the aforementioned efficiency ratios along with a favorable Zacks Rank (Zacks Rank 1) to identify potential investment opportunities [6]. - The screening narrowed down over 7,906 stocks to 10, focusing on those with efficiency ratios above industry averages [7]. Selected Companies - **Vital Farms (VITL)**: Offers pasture-raised foods and has a four-quarter average positive earnings surprise of 45.3% [8][7]. - **Acushnet (GOLF)**: Designs and distributes golf products, also reporting a four-quarter average positive earnings surprise of 45.3% [9][8]. - **Texas Capital Bancshares (TCBI)**: Focuses on local business ties in Texas and has a four-quarter average positive earnings surprise of 30.2% [10][8]. - **Commerce Bancshares (CBSH)**: Engages in general banking services with a four-quarter average positive earnings surprise of 7.9% [11][8].

Core Viewpoint - Acushnet (GOLF) has received an upgrade to a Zacks Rank 1 (Strong Buy), indicating a positive outlook on its earnings estimates, which is a significant factor influencing stock prices [1][3]. Earnings Estimates and Stock Price Movement - The Zacks rating system is based on changes in earnings estimates, which are closely correlated with near-term stock price movements [4][6]. - Institutional investors often rely on earnings estimates to determine the fair value of stocks, leading to buying or selling actions that affect stock prices [4]. Acushnet's Earnings Outlook - The recent upgrade for Acushnet reflects an improvement in its underlying business, which is expected to drive the stock price higher as investors respond positively to this trend [5][10]. - Analysts have raised their earnings estimates for Acushnet, with the Zacks Consensus Estimate increasing by 1.7% over the past three months [8]. Zacks Rank System - The Zacks Rank system classifies stocks into five groups based on earnings estimates, with Zacks Rank 1 stocks historically generating an average annual return of +25% since 1988 [7]. - Only the top 5% of Zacks-covered stocks receive a "Strong Buy" rating, indicating superior earnings estimate revisions and potential for market-beating returns [9][10].

Group 1 - Acushnet Holdings (NYSE: GOLF), owner of the Titleist brand, is being revisited for investment potential due to its strong brand presence in the golf industry [1] - The company is recognized for its appreciation in the golf sector, indicating a positive outlook for its market position [1] Group 2 - Crude Value Insights provides an investment service focused on oil and natural gas, emphasizing cash flow generation as a key metric for value and growth prospects [2] - Subscribers have access to a comprehensive stock model account and in-depth cash flow analyses of exploration and production (E&P) firms, enhancing investment decision-making [2]