{
  "as_of": "2026-10-23",
  "edited": "2026-10-24",
  "new_calculations": [
    {
      "id": "v4-us-company-revenue-ratio",
      "description": "Acushnet全社／Callaway継続事業、2025年・USD",
      "numerator": "2558730000",
      "denominator": "2060100000.0",
      "scale": 1,
      "formula": "numerator / denominator * scale",
      "value": "1.242041648463666812290665502",
      "display_one_decimal": "1.2",
      "unit": "times"
    },
    {
      "id": "v4-titleist-share",
      "description": "Titleist用品部門のAcushnet全社売上比率",
      "numerator": "1596243000",
      "denominator": "2558730000",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "62.38419059455276641146193619",
      "display_one_decimal": "62.4",
      "unit": "percent"
    },
    {
      "id": "v4-footjoy-share",
      "description": "FootJoy wear部門のAcushnet全社売上比率",
      "numerator": "569908000",
      "denominator": "2558730000",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "22.27308078617126465082286916",
      "display_one_decimal": "22.3",
      "unit": "percent"
    },
    {
      "id": "v4-callaway-equipment-share",
      "description": "Golf EquipmentのCallaway継続事業売上比率",
      "numerator": "1375100000.0",
      "denominator": "2060100000.0",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "66.74918693267317120528129702",
      "display_one_decimal": "66.7",
      "unit": "percent"
    },
    {
      "id": "v4-mizuno-golf-share",
      "description": "ミズノ2026/3期ゴルフ商品群／全社。ゴルフは公表丸め値",
      "numerator": "36400000000",
      "denominator": "259045000000",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "14.05161265417205504835067266",
      "display_one_decimal": "14.1",
      "unit": "percent"
    },
    {
      "id": "v4-globeride-golf-share",
      "description": "グローブライド2026/3期ゴルフ事業／全社",
      "numerator": "6131000000",
      "denominator": "126956000000",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "4.829232174926746274299757396",
      "display_one_decimal": "4.8",
      "unit": "percent"
    },
    {
      "id": "v4-oem-revenue-ratio",
      "description": "2025年の復盛ゴルフ部門／大田ゴルフ用品部門の外部売上。同通貨TWD・部門定義の差を保持",
      "numerator": "25011077",
      "denominator": "4318597",
      "scale": 1,
      "formula": "numerator / denominator * scale",
      "value": "5.791482048452309858965770596",
      "display_one_decimal": "5.8",
      "unit": "times"
    },
    {
      "id": "v4-titleist-cost_of_goods_sold",
      "description": "Titleist用品部門2025年：売上100に対するcost_of_goods_sold",
      "numerator": "789578",
      "denominator": "1596243",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "49.46477447356072978863493841",
      "display_one_decimal": "49.5",
      "unit": "percent"
    },
    {
      "id": "v4-titleist-advertising_and_promotion",
      "description": "Titleist用品部門2025年：売上100に対するadvertising_and_promotion",
      "numerator": "181973",
      "denominator": "1596243",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "11.40008131593999159275874663",
      "display_one_decimal": "11.4",
      "unit": "percent"
    },
    {
      "id": "v4-titleist-research_and_development",
      "description": "Titleist用品部門2025年：売上100に対するresearch_and_development",
      "numerator": "66914",
      "denominator": "1596243",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "4.191968265483388180872210559",
      "display_one_decimal": "4.2",
      "unit": "percent"
    },
    {
      "id": "v4-titleist-selling_general_administrative",
      "description": "Titleist用品部門2025年：売上100に対するselling_general_administrative",
      "numerator": "305112",
      "denominator": "1596243",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "19.11438296048909846433155854",
      "display_one_decimal": "19.1",
      "unit": "percent"
    },
    {
      "id": "v4-titleist-other_segment_items",
      "description": "Titleist用品部門2025年：売上100に対するother_segment_items",
      "numerator": "7742",
      "denominator": "1596243",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "0.4850138732010101218924687532",
      "display_one_decimal": "0.5",
      "unit": "percent"
    },
    {
      "id": "v4-titleist-segment_operating_profit",
      "description": "Titleist用品部門2025年：売上100に対するsegment_operating_profit",
      "numerator": "244924",
      "denominator": "1596243",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "15.34377911132578185151007710",
      "display_one_decimal": "15.3",
      "unit": "percent"
    },
    {
      "id": "v4-titleist-gross_profit",
      "description": "Titleist用品部門2025年：売上100に対するgross_profit",
      "numerator": "806665",
      "denominator": "1596243",
      "scale": 100,
      "formula": "numerator / denominator * scale",
      "value": "50.53522552643927021136506159",
      "display_one_decimal": "50.5",
      "unit": "percent"
    }
  ],
  "new_source_values": {
    "acushnet_2025_titleist_equipment": {
      "currency": "USD",
      "unit_multiplier": 1000,
      "revenue": 1596243,
      "metrics": {
        "cost_of_goods_sold": 789578,
        "advertising_and_promotion": 181973,
        "research_and_development": 66914,
        "selling_general_administrative": 305112,
        "other_segment_items": 7742,
        "segment_operating_profit": 244924,
        "gross_profit": 806665
      },
      "source_url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
      "locator": "Note 21 Segment Information, 2025 comparison, saved lines3792–3803"
    },
    "fusheng_golf_segment": {
      "currency": "TWD",
      "unit_multiplier": 1000,
      "definition": "Golf Business Segment, external customer revenue; segment profit is company-defined pre-tax measure",
      "pdf_pages": [
        106,
        107
      ],
      "rows": [
        {
          "year": 2024,
          "external_revenue": 24409843,
          "intersegment_revenue": 16368,
          "segment_profit": 3957511
        },
        {
          "year": 2025,
          "external_revenue": 25011077,
          "intersegment_revenue": 9542,
          "segment_profit": 3239937
        }
      ]
    }
  },
  "limitations": [
    "社内比率は業界シェアではない。",
    "企業同士の売上比は同一年・元通貨による開示額比較。対象企業の全順位ではない。",
    "OEM部門の範囲は各社定義を保持する。ブランド売上と合算しない。",
    "Acushnet部門費用は全社費用配賦と異なる。製品1個の原価・利益を表さない。"
  ]
}
