Acushnet Holdings Corp.

Evaluation of Disclosure Controls and Procedures. Our management, with the participation of our principal executive officer and principal financial officer, has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of the end of the fiscal quarter ended September 30, 2026. Based on such evaluation, our principal executive officer and principal financial officer have concluded that as of such date, our disclosure controls and procedures were effective.

Changes in Internal Control over Financial Reporting. We are in the process of implementing a new ERP platform as part of our plans to integrate our operations and enhance our supply chain and finance capabilities. We completed the first phase of the implementation during the quarter ended September 30, 2026. Additional implementation activities are expected to continue in phases across the remaining geographic regions. We have modified and will continue to modify certain aspects of our internal controls over financial reporting to accommodate changes to our business processes and finance procedures as we continue the implementation of the new ERP platform.

There were no other changes in our internal control over financial reporting during the fiscal quarter ended September 30, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.