Topgolf Callaway Brands (MODG) 10-Q 5 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014
Document and Entity Information [Abstract]	'
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	30-Sep-14
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q3
Trading Symbol	'ELY
Entity Registrant Name	'CALLAWAY GOLF CO
Entity Central Index Key	'0000837465
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Accelerated Filer
Entity Common Stock, Shares Outstanding	77,573,211

CONSOLIDATED_CONDENSED_BALANCE

CONSOLIDATED CONDENSED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$33,462	$36,793
Accounts receivable, net	143,090	92,203
Inventories	185,583	263,492
Deferred taxes, net	5,925	6,419
Other current assets	23,559	22,696
Total current assets	391,619	421,603
Property, plant and equipment, net	61,881	71,341
Intangible assets, net	88,847	88,901
Goodwill	28,403	29,212
Deferred taxes, net	2,688	2,299
Other assets	54,106	50,507
Total assets	627,544	663,863
Current liabilities:	'	'
Accounts payable and accrued expenses	98,914	157,120
Accrued employee compensation and benefits	29,212	31,585
Asset-based credit facility	0	25,660
Accrued warranty expense	5,882	6,406
Income tax liability	3,577	5,425
Total current liabilities	137,585	226,196
Long-term liabilities:	'	'
Income tax payable	4,243	4,387
Deferred taxes, net	35,101	35,271
Convertible notes, net (Note 3)	108,386	107,835
Long-term incentive compensation and other	2,020	5,555
Commitments and contingencies (Note 12)	'	'
Shareholders’ equity:	'	'
Preferred stock, $0.01 par value, 3,000,000 shares authorized, none issued and outstanding at September 30, 2014 and December 31, 2013	0	0
Common stock, $0.01 par value, 240,000,000 shares authorized, 78,373,598 and 78,314,902 shares issued at September 30, 2014 and December 31, 2013, respectively	784	783
Additional paid-in capital	208,477	205,712
Retained earnings	132,246	77,038
Accumulated other comprehensive income	7,369	12,177
Less: Common stock held in treasury, at cost, 800,387 and 967,089 shares at September 30, 2014 and December 31, 2013, respectively	-8,667	-11,091
Total shareholders’ equity	340,209	284,619
Total liabilities and shareholders’ equity	$627,544	$663,863

CONSOLIDATED_CONDENSED_BALANCE1

CONSOLIDATED CONDENSED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred stock, par value	$0.01	$0.01
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	240,000,000	240,000,000
Common stock, shares issued	78,373,598	78,314,902
Common Stock held in treasury, shares	800,387	967,089

CONSOLIDATED_CONDENSED_STATEME

CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended			9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013		Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'		'	'
Net sales	$168,572	$178,229	[1]	$752,339	$715,631	[1]
Cost of sales	103,265	118,820		431,329	430,134
Gross profit	65,307	59,409		321,010	285,497
Operating expenses:	'	'		'	'
Selling expense	46,871	49,871		184,786	179,851
General and administrative expense	12,918	18,870		43,459	48,626
Research and development expense	8,144	7,689		22,903	22,435
Total operating expenses	67,933	76,430		251,148	250,912
Income (loss) from operations	-2,626	-17,021		69,862	34,585
Interest income	43	92		368	492
Interest expense	-2,080	-2,067		-7,665	-7,094
Other income (expense), net	3,833	-1,120		-1,367	7,536
Income (loss) before income taxes	-830	-20,116	[1]	61,198	35,519	[1]
Income tax provision	304	1,037		3,651	4,941
Net income (loss)	-1,134	-21,153		57,547	30,578
Dividends on convertible preferred stock	0	1,766		0	3,332
Net income (loss) allocable to common shareholders	($1,134)	($22,919)		$57,547	$27,246
Earnings (loss) per common share:	'	'		'	'
Basic (in dollars per share)	($0.01)	($0.32)		$0.74	$0.38
Diluted (in dollars per share)	($0.01)	($0.32)		$0.66	$0.36
Weighted-average common shares outstanding:	'	'		'	'
Basic (in shares)	77,646	72,649		77,551	71,613
Diluted (in shares)	77,646	72,649		93,384	86,870
[1]	The prior year amounts have been reclassified to reflect the Company's current year allocation methodology related to freight revenue and costs, certain discounts and other reserves not specific to a product type. For the three months ended September 30, 2013, this resulted in a decrease to net sales and an increase to loss before income taxes of $403,000 and $650,000, respectively, in the golf clubs segment, and a corresponding increase to net sales and decrease to loss before income taxes in the golf balls segment. For the nine months ended September 30, 2013, this resulted in increases in net sales and income before income taxes of $834,000 and $3,559,000, respectively, in the golf clubs segment, and corresponding decreases in net sales and income before income taxes in the golf balls segment.

CONSOLIDATED_CONDENSED_STATEME1

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income (loss)	($1,134)	($21,153)	$57,547	$30,578
Other comprehensive income (loss):	'	'	'	'
Foreign currency translation adjustments	-9,495	1,948	-4,808	-11,886
Comprehensive income (loss)	($10,629)	($19,205)	$52,739	$18,692

CONSOLIDATED_CONDENSED_STATEME2

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net income (loss)	$57,547	$30,578
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	16,379	19,693
Deferred taxes	-179	303
Non-cash share-based compensation	3,979	2,592
(Gain) loss on disposal of long-lived assets	-1,097	2,428
Discount amortization on convertible notes	551	523
Change in assets and liabilities:	'	'
Accounts receivable, net	-52,218	-69,122
Inventories	75,380	14,132
Other assets	-150	2,013
Accounts payable and accrued expenses	-50,620	-151
Accrued employee compensation and benefits	-2,195	6,614
Accrued warranty expense	-524	-773
Income taxes receivable/payable	-4,936	177
Other liabilities	-3,575	-1,449
Net cash provided by operating activities	38,342	7,558
Cash flows from investing activities:	'	'
Capital expenditures	-8,803	-8,920
Proceeds from sales of property and equipment	458	4,025
Investment in golf-related ventures	-4,712	-7,189
Net cash used in investing activities	-13,057	-12,084
Cash flows from financing activities:	'	'
Repayment of credit facilities, net	-25,660	0
Exercise of stock options	2,222	0
Dividends paid	-2,330	-4,882
Acquisition of treasury stock	-1,006	0
Credit facility amendment costs	-608	0
Equity issuance costs	-7	-274
Net cash used in financing activities	-27,389	-5,156
Effect of exchange rate changes on cash and cash equivalents	-1,227	-4,922
Net decrease in cash and cash equivalents	-3,331	-14,604
Cash and cash equivalents at beginning of period	36,793	52,003
Cash and cash equivalents at end of period	33,462	37,399
Supplemental disclosures:	'	'
Cash paid for income taxes, net	8,349	4,401
Cash paid for interest and fees	7,824	4,336
Noncash investing and financing activities:	'	'
Dividends payable	0	'
Issuance of common stock and treasury stock for compensatory stock awards released from restriction	87	1,649
Acquisition of treasury stock for minimum statutory withholding taxes	-7	-364
Accrued capital expenditures at period-end	$268	$1,936

CONSOLIDATED_CONDENSED_STATEME3

CONSOLIDATED CONDENSED STATEMENT OF SHAREHOLDERS' EQUITY (USD $)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income	Treasury Stock
In Thousands, unless otherwise specified
Beginning Balance at Dec. 31, 2013	$284,619	$783	$205,712	$77,038	$12,177	($11,091)
Beginning Balance (in shares) at Dec. 31, 2013	'	78,315	'	'	'	-967
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Acquisition of treasury stock (in shares)	'	'	'	'	'	-133
Acquisition of treasury stock	-1,013	'	'	'	'	-1,013
Compensatory awards released from restriction (in shares)	'	58	'	'	'	8
Compensatory awards released from restriction	'	1	-87	'	'	86
Exercise of stock options (in shares)	'	'	'	'	'	292
Exercise of stock options	2,222	'	-1,129	'	'	3,351
Equity issuance costs	-7	'	-7	'	'	'
Share-based compensation	3,979	'	3,979	'	'	'
Stock dividends (in shares)	'	1	'	'	'	'
Stock dividends	'	'	9	-9	'	'
Cash dividends	-2,330	'	'	-2,330	'	'
Equity adjustment from foreign currency translation	-4,808	'	'	'	-4,808	'
Net income	57,547	'	'	57,547	'	'
Ending Balance at Sep. 30, 2014	$340,209	$784	$208,477	$132,246	$7,369	($8,667)
Ending Balance (in shares) at Sep. 30, 2014	'	78,374	'	'	'	-800

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Note 1. Basis of Presentation
	The accompanying unaudited consolidated condensed financial statements have been prepared by Callaway Golf Company (the “Company” or “Callaway Golf”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) have been condensed or omitted. These consolidated condensed financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013 filed with the SEC. These consolidated condensed financial statements, in the opinion of management, include all the normal and recurring adjustments necessary for the fair presentation of the financial position, results of operations and cash flows for the periods and dates presented. Interim operating results are not necessarily indicative of operating results for the full year.
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates and assumptions.
	Recent Accounting Standards
	In August 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-15, "Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern." This ASU is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures, and provides guidance to an organization’s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. Until the issuance of this ASU, U.S. GAAP lacked guidance about management’s responsibility to evaluate whether there is substantial doubt about the organization’s ability to continue as a going concern or to provide related footnote disclosures.The amendments are effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. The Company does not expect that the adoption of this amendment will have a material impact on the Company’s consolidated condensed financial statements and disclosures.
	In June 2014, the FASB issued ASU No. 2014-12, "Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period." This ASU requires that a performance target that affects vesting and that could be achieved after the requisite service period, be treated as a performance condition. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. This ASU is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Company is currently evaluating the impact this ASU will have on its consolidated condensed financial statements.
	In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers: (Topic 606)." This ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605, "Revenue Recognition," and most industry-specific guidance. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, "Property, Plant, and Equipment," and intangible assets within the scope of Topic 350, "Intangibles-Goodwill and Other") are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this ASU. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The Company is currently evaluating the impact this ASU will have on its consolidated condensed financial statements.
	In July 2013, the FASB issued ASU No. 2013-11, "Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)." This ASU states that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except in certain situations. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. The adoption of this amendment did not have a material impact on the Company’s consolidated condensed financial statements.
	In March 2013, the FASB issued ASU No. 2013-05, “Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” This ASU provides guidance on releasing cumulative translation adjustments to net income when an entity ceases to have a controlling financial interest in a subsidiary or business within a foreign entity. The cumulative translation adjustments should be released only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets resides. This ASU is effective on a prospective basis for fiscal years and interim reporting periods within those years, beginning after December 15, 2013. The adoption of this amendment did not have a material impact on the Company’s consolidated condensed financial statements.

Cost_Reduction_Initiatives

Cost Reduction Initiatives	9 Months Ended
	Sep. 30, 2014
Restructuring and Related Activities [Abstract]	'
Cost Reduction Initiatives	'
	Note 2. Cost Reduction Initiatives
	In December 2013, the Company completed its cost reduction initiatives (the “Cost Reduction Initiatives”), which streamlined and simplified the Company’s organizational structure and changed the manner in which the Company approaches and operates its business. These initiatives included (i) a reduction in workforce that impacted all regions and levels of the organization in addition to other transition costs; (ii) greater focus on the Company’s core product lines, which included the transition of the Company's certain apparel and footwear product lines to a licensing arrangement with third parties; (iii) the transition of the Company’s GPS device business to a third-party based model; and (iv) the reorganization of the Company’s golf ball manufacturing supply chain, including the sale and lease-back of the Company’s ball manufacturing facility in Chicopee, Massachusetts (Note 6).
	As of December 31, 2013, the Company completed the Cost Reduction Initiatives and will not incur future charges associated with these initiatives. In the aggregate through December 31, 2013, the Company recognized total charges of $70,600,000 in connection with these initiatives, of which approximately two-thirds resulted in non-cash charges.
	During the three and nine months ended September 30, 2013, the Company recognized total cash and non-cash charges of $1,858,000 and $10,365,000, respectively, in connection with these initiatives. Amounts recognized in cost of sales during the three and nine months ended September 30, 2013 totaled $1,005,000 and $7,374,000, respectively, and the amounts recognized in operating expenses totaled $853,000 and $2,991,000, respectively. Non-cash charges recognized in the first nine months of 2013 included lower of cost or market adjustments to inventory as well as inventory write-offs related to the Company's golf apparel, golf footwear and GPS device businesses. The Company did not recognize any charges in connection with the Cost Reduction Initiatives during the three and nine months ended September 30, 2014. Amounts payable as of September 30, 2014 included ongoing severance payments and transition costs in connection with the restructuring of the Company's distribution facility in Canada. See Note 16 for charges recognized by the Company’s operating segments.
	The table below depicts the activity and liability balances recorded as part of the Cost Reduction Initiatives (in thousands) as of September 30, 2014 and 2013. Amounts payable as of September 30, 2014 and December 31, 2013 are included in accrued employee compensation and benefits, and accounts payable and accrued expenses in the accompanying consolidated condensed balance sheets.
		Cost Reduction Initiatives
		Workforce			Transition			Asset			Total
		Reductions			Costs			Write-offs
	Nine months ended September 30, 2013
	Restructuring payable balance, December 31, 2012	$	4,531		$	591		$	—		$	5,122
	Charges to cost and expense	1,091			2,418			—			3,509
	Non-cash items	—			(1,699		)	—			(1,699		)
	Cash payments	(3,547		)	(717		)	—			(4,264		)
	Restructuring payable balance, March 31, 2013	$	2,075		$	593		$	—		$	2,668
	Charges to cost and expense	677			997			3,324			4,998
	Non-cash items	—			(412		)	(3,324		)	(3,736		)
	Cash payments	(1,652		)	(1,071		)	—			(2,723		)
	Restructuring payable balance, June 30, 2013	$	1,100		$	107		$	—		$	1,207
	Charges to cost and expense	602			1,256			—			1,858
	Non-cash items	—			(675		)	—			(675		)
	Cash payments	(669		)	(45		)	—			(714		)
	Restructuring payable balance, September 30, 2013	$	1,033		$	643		$	—		$	1,676
	Nine months ended September 30, 2014
	Restructuring payable balance, December 31, 2013	$	806		$	2,501		$	—		$	3,307
	Cash payments	(476		)	(1,355		)	—			(1,831		)
	Restructuring payable balance, March 31, 2014	$	330		$	1,146		$	—		$	1,476
	Cash payments	(209		)	(203		)	—			(412		)
	Restructuring payable balance, June 30, 2014	$	121		$	943		$	—		$	1,064
	Cash payments	(97		)	(260		)	—			(357		)
	Restructuring payable balance, September 30, 2014	$	24		$	683		$	—		$	707

Financing_Arrangements

Financing Arrangements	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Financing Arrangements	'
	Note 3. Financing Arrangements
	In addition to cash on hand, as well as cash generated from operations, the Company relies on its asset-based revolving credit facility to manage seasonal fluctuations in liquidity and to provide additional liquidity when the Company’s operating cash flows are not sufficient to fund the Company’s requirements. The Company’s ability to generate sufficient positive cash flows from operations is subject to many risks and uncertainties, including future economic trends and conditions, the success of the Company’s multi-year turnaround, demand for the Company’s products, foreign currency exchange rates, and the other risks and uncertainties applicable to the Company and its business. If the Company is unable to generate sufficient cash flows to fund its business, and is unable to reduce its manufacturing costs and operating expenses to offset such shortfall, the Company will need to increase its reliance on its credit facility for needed liquidity. If the Company’s current credit facility is not available or sufficient and the Company could not secure alternative financing arrangements, the Company’s future operations would be significantly, adversely affected. The Company believes that its current credit facility, along with its cash on hand and cash flows expected to be generated from operations, is sufficient to meet the Company’s liquidity requirements for at least the next 12 months.
	Asset-Based Revolving Credit Facility
	The Company has a Loan and Security Agreement with Bank of America N.A. (as last amended in June 2014, the “ABL Facility”), which provides a senior secured asset-based revolving credit facility of up to $230,000,000, comprised of a $160,000,000 U.S. facility, a $25,000,000 Canadian facility, and a $45,000,000 United Kingdom facility, in each case subject to borrowing base availability under the applicable facility. The amounts outstanding under the ABL Facility are secured by certain assets, including cash (to the extent pledged by the Company), inventory and accounts receivable of the Company’s U.S., Canadian and U.K. legal entities.
	As of September 30, 2014, the Company had no borrowings outstanding under the ABL Facility, $1,278,000 in outstanding letters of credit, and $33,462,000 in cash and cash equivalents. The maximum amount of additional indebtedness (as defined by the ABL Facility) that could have been outstanding on September 30, 2014, after outstanding borrowings and letters of credit was approximately $72,188,000, resulting in total available liquidity of $105,650,000. The maximum availability under the ABL Facility fluctuates with the general seasonality of the business and increases and decreases with changes in the Company’s inventory and accounts receivable balances. The maximum availability is at its highest during the first half of the year when the Company’s inventory and accounts receivable balances are higher and then decreases during the second half of the year when the Company’s accounts receivable balances are lower due to an increase in cash collections. Average outstanding borrowings during the nine months ended September 30, 2014 were $84,168,000, and average available liquidity, defined as cash on hand combined with amounts available under the ABL Facility after outstanding borrowings and letters of credit was approximately $77,625,000. Amounts borrowed under the ABL Facility may be repaid and reborrowed as needed. The entire outstanding principal amount (if any) is due and payable at the earlier of (a) the date that is six months prior to the maturity of the Company’s 3.75% Convertible Senior Notes maturing on August 15, 2019 or (b) June 23, 2019, if a qualifying refinancing of the Company’s 3.75% Convertible Senior Notes due 2019 has occurred at least six months prior to their maturity.
	The ABL Facility includes certain restrictions including, among other things, restrictions on incurrence of additional debt, liens, dividends, stock repurchases and other restricted payments, asset sales, investments, mergers, acquisitions and affiliate transactions. As of September 30, 2014, the Company was in compliance with all covenants of the ABL Facility. Additionally, the Company is subject to compliance with a fixed charge coverage ratio covenant during, and continuing 30 days after, any period in which the Company’s borrowing base availability, as amended, falls below $23,000,000. The Company’s borrowing base availability was above $23,000,000 during the nine months ended September 30, 2014, and the Company was in compliance with the fixed charge coverage ratio as of September 30, 2014. Had the Company not been in compliance with the fixed charge coverage ratio as of September 30, 2014, the Company's maximum amount of additional indebtedness that could have been outstanding on September 30, 2014 would have been reduced by $23,000,000.
	The interest rate, as amended, applicable to outstanding loans under the ABL Facility fluctuates depending on the Company’s “availability ratio," which is expressed as a percentage of (a) the average daily availability under the ABL Facility to (b) the sum of the Canadian, the U.K. and the U.S. borrowing bases, as adjusted. The applicable margin for any month will be reduced by 0.25% if the Company’s availability ratio is greater than or equal to 67% and the Company’s “leverage ratio” (as defined below) is less than 4.0 to 1.0 as of the last day of the month for which financial statements have been delivered, so long as no default or event of default exists. The Company’s “leverage ratio” is the ratio of the amount of debt for borrowed money to the twelve-month trailing EBITDA (as defined in the ABL Facility), each determined on a consolidated basis. At September 30, 2014, the Company’s trailing twelve months average interest rate applicable to its outstanding loans under the ABL Facility, including fees, was 4.23%.
	Origination and amendment fees of $4,913,000 incurred in connection with the ABL Facility are amortized into interest expense over the term of the ABL Facility agreement. Unamortized fees at September 30, 2014 and December 31, 2013 totaled $2,359,000 and $2,295,000, respectively, of which $497,000 and $918,000 were included in other current assets, respectively, and $1,862,000 and $1,377,000 were included in other assets, respectively, in the accompanying consolidated condensed balance sheets.
	Convertible Senior Notes
	In August 2012, the Company issued $112,500,000 of 3.75% Convertible Senior Notes (the “convertible notes”). The convertible notes pay interest of 3.75% per year on the principal amount, payable semiannually in arrears on February 15 and August 15 of each year. The convertible notes mature on August 15, 2019.
	The Company incurred transactional fees of $3,537,000, which are being amortized into interest expense over the term of the convertible notes. Unamortized transaction fees as of September 30, 2014 and December 31, 2013 were $2,526,000 and $2,863,000, respectively, of which $505,000 was included in other current assets as of both September 30, 2014 and December 31, 2013, and $2,021,000 and $2,358,000 were included in other assets as of September 30, 2014 and December 31, 2013, respectively, in the accompanying consolidated condensed balance sheets.
	The net carrying amount of the convertible notes as of September 30, 2014 and December 31, 2013 was $108,386,000 and $107,835,000, respectively. The unamortized discount of $4,114,000 as of September 30, 2014 will be amortized to interest expense over the remaining term of approximately 4.9 years. Total interest and amortization expense recognized during the three and nine months ended September 30, 2014 was $1,241,000 and $3,715,000, respectively, and $1,233,000 and $3,673,000 for the three and nine months ended September 30, 2013, respectively.
	The notes are convertible, at the option of the note holder, at any time on or prior to the close of business on the business day immediately preceding August 15, 2019, into shares of common stock at an initial conversion rate of 133.3333 shares per $1,000 principal amount of convertible notes, which is equal to 15,000,000 shares of common stock at a conversion price of approximately $7.50 per share, subject to customary anti-dilution adjustments. Upon the occurrence of certain change of control events of the Company, the Company will pay a premium on the convertible notes converted in connection with such change of control events by increasing the conversion rate on such convertible notes.
	Under certain circumstances, the Company has the right to terminate the right of note holders to convert their convertible notes. If the Company exercises such termination right prior to August 15, 2015, each note holder who converts its convertible notes after receiving notice of such exercise will receive a make-whole payment in cash or common stock, as the Company may elect, with respect to the convertible notes converted.
	Upon the occurrence of a change of control of the Company or a termination of trading of the common stock of the Company, note holders will have the option to require the Company to repurchase for cash all or any portion of such note holder’s convertible notes at a price equal to 100% of the principal amount of the repurchased convertible notes, plus accrued and unpaid interest thereon to the repurchase date.
	The convertible notes are not redeemable by the Company prior to August 15, 2015. On or after August 15, 2015, the convertible notes are redeemable in whole or in part at the option of the Company at a redemption price equal to 100% of the principal amount of the convertible notes to be redeemed, plus accrued and unpaid interest thereon to the redemption date.
	The convertible notes contain certain covenants including payment of principal, certain repurchase obligations and interest, obligations of the Company to convert the convertible notes, and other customary terms as defined in the Indenture. The Company remained in compliance with these covenants as of September 30, 2014.

Preferred_Stock

Preferred Stock	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
Preferred Stock	'
	Note 4. Preferred Stock
	In August 2013, the Company exchanged 233,843 shares of its 7.50% Series B Cumulative Perpetual Convertible Preferred Stock, $0.01 par value, (the “preferred stock”) for 3,316,922 shares of the Company's common stock at the stated conversion rate of 14.1844, plus an additional 75,342 common shares as an inducement. The Company also paid the exchanging holders cash dividends through December 15, 2013 on their shares of preferred stock surrendered in the exchange. During the fourth quarter of 2013, the Company issued a notice of redemption and holders of 183,496 shares of preferred stock converted their holdings for 2,602,770 shares of common stock at the conversion rate of 14.1844. The Company redeemed the remaining 300 shares for $30,000 in cash. At December 31, 2013 and September 30, 2014, there were no shares outstanding of the Company's Series B Cumulative Perpetual Convertible Preferred Stock.

Earnings_per_Common_Share

Earnings per Common Share	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Earnings per Common Share	'
	Note 5. Earnings per Common Share
	Earnings per common share—basic, is computed by dividing net income allocable to common shareholders (net income less preferred stock dividends) by the weighted-average number of common shares outstanding for the period.
	Earnings per common share—diluted, is computed by dividing the sum of net income allocable to common shareholders and interest expense on the Company's convertible notes, by the weighted-average number of common shares—diluted. Dilutive securities are included in the calculation of diluted earnings per common share using the treasury stock method and the if-converted method in accordance with Accounting Standards Codification (“ASC”) Topic 260, “Earnings per Share.” Dilutive securities include the common stock equivalents of convertible preferred stock and convertible notes, options granted pursuant to the Company’s stock option plans and outstanding restricted stock units and performance share units granted to employees and non-employee directors (see Note 13). There were no shares outstanding of the Company's Series B Cumulative Perpetual Convertible Preferred Stock as of September 30, 2014 (see Note 4).
	Weighted-average common shares outstanding—diluted is the same as weighted-average common shares outstanding—basic in periods when a net loss is reported or in periods when diluted earnings per share is higher than basic earnings per share.
	The following table summarizes the computation of basic and diluted earnings per share (in thousands, except per share data):
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013			2014		2013
	Earnings (loss) per common share—basic
	Net income (loss)	$	(1,134	)	$	(21,153	)	$	57,547	$	30,578
	Less: Preferred stock dividends	—			1,766			—		3,332
	Net income (loss) allocable to common shareholders	$	(1,134	)	$	(22,919	)	$	57,547	$	27,246
	Weighted-average common shares outstanding—basic	77,646			72,649			77,551		71,613
	Basic earnings (loss) per common share	$	(0.01	)	$	(0.32	)	$	0.74	$	0.38
	Earnings (loss) per common share—diluted
	Net income (loss)	$	(1,134	)	$	(21,153	)	$	57,547	$	30,578
	Less: Preferred stock dividends	—			1,766			—		3,332
	Add: Interest on convertible debt, net of tax	—			—			3,715		3,673
	Net income (loss) including assumed conversions	$	(1,134	)	$	(22,919	)	$	61,262	$	30,919
	Weighted-average common shares outstanding—basic	77,646			72,649			77,551		71,613
	Convertible notes weighted-average shares outstanding	—			—			15,000		15,000
	Options and restricted stock	—			—			833		257
	Weighted-average common shares outstanding—diluted	77,646			72,649			93,384		86,870
	Dilutive earnings (loss) per common share	$	(0.01	)	$	(0.32	)	$	0.66	$	0.36
	Earnings per share—dilutive, reflects the potential dilution that could occur if securities, or other contracts to issue common stock, were exercised or converted into common stock. Options with an exercise price in excess of the average market value of the Company's common stock during the period have been excluded from the calculation as their effect would be antidilutive.
	For the three months ended September 30, 2014 and 2013, securities outstanding totaling approximately 16,753,000 (including common shares underlying convertible senior notes of 15,000,000) and 24,716,000 shares (including common shares underlying convertible senior notes of 15,000,000, and common shares underlying 4,446,000 preferred shares), respectively, have been excluded from the calculation of earnings per common share—diluted, as their effect would be antidilutive. For the nine months ended September 30, 2014 and 2013, securities totaling approximately 2,717,000 and 11,117,000 (including common shares underlying 5,426,000 preferred shares), respectively, have been excluded from the calculation of earnings per common share—diluted, as their effect would be antidilutive.

Sale_of_Buildings

Sale of Buildings	9 Months Ended
	Sep. 30, 2014
Leases [Abstract]	'
Sale of Buildings	'
	Note 6. Sale of Buildings
	On February 28, 2013, the Company completed the sale of its manufacturing facility in Chicopee, Massachusetts for proceeds of $3,496,000, net of closing costs and commissions, and recorded a loss on the sale of $31,000. The Company has $102,000 and $785,000 accrued in accounts payable and accrued expenses as of September 30, 2014 and December 31, 2013, respectively, for certain environmental remediation costs related to the sale of this facility. The Company has leased back a reduced portion of the square footage for ongoing golf ball operations.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Note 7. Inventories
	Inventories are summarized below (in thousands):
		September 30,		December 31,
		2014		2013
	Inventories:
	Raw materials	$	44,609	$	56,104
	Work-in-process	528		328
	Finished goods	140,446		207,060
		$	185,583	$	263,492

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets	'
	Note 8. Goodwill and Intangibles Assets
	Goodwill at September 30, 2014 and December 31, 2013 was $28,403,000 and $29,212,000, respectively. The decrease in goodwill during the nine months ended September 30, 2014 of $809,000 was due to foreign currency fluctuations. Gross goodwill before impairments at September 30, 2014 and December 31, 2013 was $30,152,000 and $30,961,000, respectively.
	The Company’s goodwill and acquired intangible assets with indefinite lives are not amortized, but are subject to an annual impairment test. The Company performs an impairment analysis on its goodwill and intangible assets at least annually and whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. Acquired intangible assets with definite lives are amortized over their estimated useful lives and are tested for impairment only when impairment indicators are present.
	The following sets forth the intangible assets by major asset class (dollars in thousands):
		Useful		September 30, 2014							December 31, 2013
		Life
		(Years)		Gross		Accumulated			Net Book		Gross		Accumulated			Net Book
						Amortization			Value				Amortization			Value
	Non-Amortizing:
	Trade name, trademark and trade dress and other	NA		$	88,590		$	—	$	88,590	$	88,590		$	—	$	88,590
	Amortizing:
	Patents	16-Feb		31,581			31,326		255		31,581			31,287		294
	Developed technology and other	9-Jan		7,961			7,959		2		7,961			7,944		17
	Total intangible assets			$	128,132		$	39,285	$	88,847	$	128,132		$	39,231	$	88,901
	Aggregate amortization expense on intangible assets was approximately $54,000 and $267,000 for the nine months ended September 30, 2014 and 2013, respectively.
	Amortization expense related to intangible assets at September 30, 2014 in each of the next five fiscal years and beyond is expected to be incurred as follows (in thousands):
	Remainder of 2014	$	14
	2015	51
	2016	51
	2017	51
	2018	51
	2019	39
		$	257

Investments

Investments	9 Months Ended
	Sep. 30, 2014
Investments, All Other Investments [Abstract]	'
Investments	'
	Note 9. Investments
	Investment in TopGolf International, Inc.
	The Company owns preferred shares of TopGolf International, Inc. (“TopGolf”), the owner and operator of TopGolf entertainment centers. In connection with this investment, the Company has a preferred partner agreement with TopGolf in which the Company has preferred signage rights, rights as the preferred supplier of golf products used or offered for use at TopGolf facilities at prices no less than those paid by the Company’s customers, preferred retail positioning in the TopGolf retail stores, access to consumer information obtained by TopGolf, and other rights incidental to those listed.
	During the three and nine months ended September 30, 2014, the Company invested an additional $190,000 and $4,712,000 in preferred shares, respectively, of TopGolf, thereby increasing the Company's total investment as of September 30, 2014 to $42,317,000. The Company’s total ownership interest in TopGolf, including the incremental investments completed in 2014, remains at less than 20%. In addition, the Company does not have the ability to significantly influence the operating and financing activities and policies of TopGolf. Accordingly, the Company’s investment in TopGolf is accounted for at cost in accordance with ASC Topic 325, “Investments—Other,” and is included in other assets in the accompanying consolidated condensed balance sheets as of September 30, 2014 and December 31, 2013.

Product_Warranty

Product Warranty	9 Months Ended
	Sep. 30, 2014
Guarantees [Abstract]	'
Product Warranty	'
	Note 10. Product Warranty
	The Company has a stated two-year warranty policy for its golf clubs. The Company’s policy is to accrue the estimated cost of satisfying future warranty claims at the time the sale is recorded. In estimating its future warranty obligations, the Company considers various relevant factors, including the Company’s stated warranty policies and practices, the historical frequency of claims, and the cost to replace or repair its products under warranty.
	The following table provides a reconciliation of the activity related to the Company’s reserve for accrued warranty expense (in thousands):
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013			2014			2013
	Beginning balance	$	7,396		$	8,241		$	6,406		$	7,539
	Provision	(15		)	190			3,895			4,335
	Claims paid/costs incurred	(1,499		)	(1,665		)	(4,419		)	(5,108		)
	Ending balance	$	5,882		$	6,766		$	5,882		$	6,766

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Note 11. Income Taxes
	The Company calculates its interim income tax provision in accordance with ASC 270, “Interim Reporting,” and ASC 740 “Accounting for Income Taxes” (together, “ASC 740”). In general, at the end of each interim period, the Company estimates the annual effective tax rate for foreign operations and applies that rate to its ordinary foreign quarterly earnings. For the nine months ended September 30, 2014, and consistent with prior quarters, the discrete method was used to calculate the Company's U.S. interim tax expense as the annual effective rate was not considered a reliable estimate of year-to-date income tax expense. Under the discrete method, the Company determines its U.S. tax expense based upon actual results as if the interim period were an annual period. The Company's full U.S. valuation allowance position and the seasonality of the Company's business create results with significant variations in the customary relationship between income tax expense and pre-tax income for the interim periods. As a result, the use of the discrete method is more appropriate than the annual effective tax rate method.
	The realization of deferred tax assets, including loss and credit carry forwards, is subject to the Company generating sufficient taxable income during the periods in which the temporary differences become realizable. Due to the Company's taxable losses in the United States over the last few years, the Company has recorded a valuation allowance against its U.S. deferred tax assets. At each quarter end that a valuation allowance is maintained, as the U.S. deferred tax assets are adjusted upwards or downwards, the associated valuation allowance and income tax expense will be adjusted. If sufficient positive evidence arises in the future, such as a sustained return to profitability in the U.S. business, any existing valuation allowance could be reversed as appropriate, decreasing income tax expense in the period that such conclusion is reached.
	The provision for income taxes is primarily comprised of taxes related to the Company's foreign operations. The income tax provision for the three months ended September 30, 2014 and 2013 was $304,000 and $1,037,000, respectively, and was $3,651,000 and $4,941,000 for the nine months ended September 30, 2014 and 2013, respectively. The decrease in the income tax provision was primarily due to the release of certain unrecognized tax benefits in the three and nine months ended September 30, 2014 due to the lapse of statutes of limitation in various jurisdictions.
	At September 30, 2014, the gross liability for income taxes associated with uncertain tax positions was $6,321,000. The liability for uncertain tax positions could be reduced by $2,024,000 of offsetting tax benefits associated with the correlative effects of potential transfer pricing adjustments as well as $3,176,000 of deferred taxes. The net amount of $1,121,000, if recognized, would favorably affect the Company’s consolidated condensed financial statements and effective income tax rate. The unrecognized tax benefit liabilities are expected to decrease approximately $426,000 during the next 12 months. The gross liability for uncertain tax positions decreased by $4,838,000 for the three months ended September 30, 2014. This decrease was primarily due to a change in tax position related to an unrecognized tax benefit in the United States and the release of certain unrecognized tax benefits due to lapse of statutes of limitation in various jurisdictions.
	The Company recognizes interest and penalties related to income tax matters in income tax expense. For the three months ended September 30, 2014 and 2013, the Company's provision for income taxes includes a benefit of $31,000 and expense of $58,000, respectively, related to interest and penalties. For the nine months ended September 30, 2014 and 2013, the Company's provision for income taxes includes benefits of $55,000 and $150,000, respectively, related to interest and penalties. As of September 30, 2014 and December 31, 2013, the gross amount of accrued interest and penalties included in income taxes payable in the accompanying consolidated condensed balance sheets was $1,108,000 and $1,163,000, respectively.
	The Company files income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. The Company is generally no longer subject to income tax examinations by tax authorities in the following major jurisdictions:
	Tax Jurisdiction	Years No Longer Subject to Audit
	U.S. federal	2009 and prior
	California (United States)	2008 and prior
	Canada	2006 and prior
	Japan	2007 and prior
	South Korea	2008 and prior
	United Kingdom	2009 and prior
	Pursuant to Section 382 of the Internal Revenue Code, use of the Company's NOL and credit carry-forwards may be limited significantly if the Company were to experience a cumulative change in ownership of the Company's stock by “5-percent shareholders” that exceeds 50% over a rolling three-year period. The Company does not believe there has been a cumulative change in ownership in excess of 50% during that period. The Company continues to monitor changes in ownership. If such a cumulative change did occur in any three year period and the Company were limited in the amount of losses it could use to offset taxable income, the Company's results of operations and cash flows would be adversely impacted.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Note 12. Commitments & Contingencies
	Legal Matters
	The Company is subject to routine legal claims, proceedings, and investigations incident to its business activities, including claims, proceedings, and investigations relating to commercial disputes and employment matters. The Company also receives from time to time information claiming that products sold by the Company infringe or may infringe patent, trademark, or other intellectual property rights of third parties. One or more such claims of potential infringement could lead to litigation, the need to obtain licenses, the need to alter a product to avoid infringement, a settlement or judgment, or some other action or material loss by the Company, which also could adversely affect the Company’s overall ability to protect its product designs and ultimately limit its future success in the marketplace. In addition, the Company is occasionally subject to non-routine claims, proceedings, or investigations.
	The Company regularly assesses such matters to determine the degree of probability that the Company will incur a material loss as a result of such matters as well as the range of possible loss. An estimated loss contingency is accrued in the Company’s financial statements if it is probable the Company will incur a loss and the amount of the loss can be reasonably estimated. The Company reviews all claims, proceedings, and investigations at least quarterly and establishes or adjusts any accruals for such matters to reflect the impact of negotiations, settlements, advice of legal counsel, and other information and events pertaining to a particular matter. All legal costs associated with such matters are expensed as incurred.
	Historically, the claims, proceedings and investigations brought against the Company, individually, and in the aggregate, have not had a material adverse effect upon the consolidated results of operations, cash flows, or financial position of the Company. The Company believes that it has valid legal defenses to the matters currently pending against the Company. These matters are inherently unpredictable and the resolutions of these matters are subject to many uncertainties and the outcomes are not predictable with assurance. Consequently, management is unable to estimate the ultimate aggregate amount of monetary loss, amounts covered by insurance, or the financial impact that will result from such matters. Management believes that the final resolution of the current matters pending against the Company, individually and in the aggregate, will not have a material adverse effect upon the Company’s consolidated financial position. The Company’s results of operations or cash flows, however, could be materially affected in any particular period by the unfavorable resolution of one or more of these contingencies.
	Unconditional Purchase Obligations
	During the normal course of its business, the Company enters into agreements to purchase goods and services, including purchase commitments for production materials, endorsement agreements with professional golfers and other endorsers, employment and consulting agreements, and intellectual property licensing agreements pursuant to which the Company is required to pay royalty fees. It is not possible to determine the amounts the Company will ultimately be required to pay under these agreements as they are subject to many variables including performance-based bonuses, reductions in payment obligations if designated minimum performance criteria are not achieved, and severance arrangements. As of September 30, 2014, the Company has entered into many of these contractual agreements with terms ranging from one to four years. The minimum obligation that the Company is required to pay under these agreements is $48,763,000 over the next four years. In addition, the Company also enters into unconditional purchase obligations with various vendors and suppliers of goods and services in the normal course of operations through purchase orders or other documentation or that are undocumented except for an invoice. Such unconditional purchase obligations are generally outstanding for periods less than a year and are settled by cash payments upon delivery of goods and services and are not reflected in this total. Future minimum purchase commitments as of September 30, 2014, are as follows (in thousands):
	Remainder of 2014	$	33,598
	2015	12,499
	2016	2,472
	2017	192
	2018	2
		$	48,763
	Other Contingent Contractual Obligations
	During its normal course of business, the Company has made certain indemnities, commitments and guarantees under which it may be required to make payments in relation to certain transactions. These include (i) intellectual property indemnities to the Company’s customers and licensees in connection with the use, sale and/or license of Company product or trademarks, (ii) indemnities to various lessors in connection with facility leases for certain claims arising from such facilities or leases, (iii) indemnities to vendors and service providers pertaining to the goods and services provided to the Company or based on the negligence or willful misconduct of the Company, and (iv) indemnities involving the accuracy of representations and warranties in certain contracts. In addition, the Company has consulting agreements that provide for payment of nominal fees upon the issuance of patents and/or the commercialization of research results. The Company has also issued guarantees in the form of standby letters of credit of $1,278,000 as of September 30, 2014.
	The duration of these indemnities, commitments and guarantees varies, and in certain cases, may be indefinite. The majority of these indemnities, commitments and guarantees do not provide for any limitation on the maximum amount of future payments the Company could be obligated to make. Historically, costs incurred to settle claims related to indemnities have not been material to the Company’s financial position, results of operations or cash flows. In addition, the Company believes the likelihood is remote that material payments under the commitments and guarantees described above will have a material effect on the Company’s financial condition. The fair value of indemnities, commitments and guarantees that the Company issued during the nine months ended September 30, 2014 was not material to the Company’s financial position, results of operations or cash flows.
	Employment Contracts
	The Company has made contractual commitments to each of its officers and certain other employees providing for severance payments, including salary continuation, upon the termination of employment by the Company for convenience or by the officer for substantial cause. In addition, in order to assure that the officers would continue to provide independent leadership consistent with the Company’s best interest, the contracts also generally provide for certain protections in the event of a change in control of the Company. These protections include the payment of certain severance benefits, such as salary continuation, upon the termination of employment following a change in control.

ShareBased_Employee_Compensati

Share-Based Employee Compensation	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Share-Based Employee Compensation	'
	Note 13. Share-Based Employee Compensation
	As of September 30, 2014, the Company had two shareholder approved stock plans under which shares were available for equity-based awards: the Callaway Golf Company Amended and Restated 2004 Incentive Plan and the 2013 Non-Employee Directors Stock Incentive Plan. From time to time, the Company grants stock options, restricted stock units, phantom stock units, stock appreciation rights and other awards under these plans. In 2014, the Company granted restricted stock units and performance share units under these plans, compared to stock options and restricted stock units in 2013.
	The table below summarizes the amounts recognized in the financial statements for the three and nine months ended September 30, 2014 and 2013 for share-based compensation, including expense for stock options, restricted stock units, phantom stock units, cash settled stock appreciation rights and performance share units. The decrease in share-based compensation expense during the three and nine months ended September 30, 2014 compared to the same periods in the prior year was due to a decline in the stock price period over period. In addition, compensation expense during 2013 included expense from phantom stock units which vested in January 2014.
		Three Months Ended					Nine Months Ended
		September 30,					September 30,
	(In thousands)	2014			2013		2014		2013
	Cost of sales	$	(55	)	$	84	$	71	$	229
	Operating expenses	(436		)	1,804		2,519		4,028
	Total cost of share-based compensation included in income,	$	(491	)	$	1,888	$	2,590	$	4,257
	before income tax
	Stock Options
	There were no stock options granted during the first nine months of 2014. During the nine months ended September 30, 2013, the Company granted 1,843,000 shares underlying stock options at a weighted average grant-date fair value of $2.47 per share based on the Black Scholes option-pricing model. There were no stock options granted during the third quarter of 2013. Total compensation expense recognized for stock options during the three and nine months ended September 30, 2014 was $358,000 and $1,081,000, respectively. Total compensation expense recognized for stock options during the three and nine months ended September 30, 2013 was $486,000 and $1,333,000, respectively.
	The Company records compensation expense for employee stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes option-pricing model. The model uses various assumptions, including a risk-free interest rate, the expected term of the options, the expected stock price volatility, and the expected dividend yield. Compensation expense for employee stock options is recognized over the vesting term and is reduced by an estimate for forfeitures, which is based on the Company’s historical forfeitures of unvested options and awards.
	The table below summarizes the weighted average Black-Scholes fair value assumptions used in the valuation of stock options granted during the nine months ended September 30, 2013. There were no stock options granted during the third quarter of 2013, and the first nine months of 2014.
		Nine Months Ended
		September 30, 2013
	Dividend yield	0.6	%
	Expected volatility	48.8	%
	Risk free interest rate	0.7	%
	Expected life	4.3 years
	Restricted Stock Units
	Restricted stock units are valued at the Company’s closing stock price on the date of grant and generally vest at the end of a three year period. Compensation expense for restricted stock units is recognized over the vesting period and is reduced by an estimate for forfeitures. During the three and nine months ended September 30, 2014, the Company granted 13,000 and 384,000 shares underlying restricted stock units, respectively, at a weighted average grant-date fair value of $7.61 and $8.18 per share, respectively. Total compensation expense, net of estimated forfeitures, recognized for restricted stock units during the three and nine months ended September 30, 2014 was $770,000 and $2,121,000, respectively.
	During the nine months ended September 30, 2013, the Company granted 441,000 shares underlying restricted stock units at a weighted average grant-date fair value of $6.55 per share. There were no restricted stock units granted during the third quarter of 2013. Total compensation expense, net of estimated forfeitures, recognized for restricted stock units during the three and nine months ended September 30, 2013 was $436,000 and $1,258,000, respectively.
	At September 30, 2014, the Company had $4,770,000 of total unrecognized compensation expense related to non-vested restricted stock units under the Company’s share-based payment plans. That cost is expected to be recognized over a weighted-average period of 1.7 years.
	Performance Share Units
	Performance share units are stock-based awards in which the number of shares ultimately received depends on the Company's performance against specified metrics that are measured over a one year performance period from the date of grant. These performance metrics were established by the Company at the beginning of the performance period. At the end of the performance period, the number of shares of stock that could be issued will be fixed based upon the degree of achievement of the performance goals. The number of shares that could be issued can range from 50% to 150% of the participant's target award. Compensation expense for performance share units is recognized over the vesting period and is reduced by an estimate for forfeitures, and will vary based on remeasurements during the performance period. If the performance metrics are not met at the end of the performance period, compensation expense would be reversed and the awards would be forfeited. The performance units vest in full at the end of a three year period.
	The Company granted 453,000 performance share units during the nine months ended September 30, 2014 at a weighted average grant-date fair value of $8.20 per share. The company did not grant performance share units during the third quarter of 2014 or during the three and nine months ended September 30, 2013. During the three and nine months ended September 30, 2014, the Company recognized total compensation expense, net of estimated forfeitures, of $310,000 and $777,000, respectively, for performance share units.
	Phantom Stock Units
	Phantom stock units ("PSUs") are cash-settled awards that are remeasured at the end of each interim reporting period based on the closing price of the Company’s common stock. Compensation expense for PSUs is recognized over the vesting period and will vary based on changes in the Company's stock price. PSUs vest at the end of a three year period.
	There were no PSUs granted in the first nine months of 2014 and 2013. The Company reversed $57,000 and recognized $374,000 of compensation expense related to previously granted PSUs during the three and nine months ended September 30, 2014, respectively, and recognized $430,000 and $947,000 in compensation expense during the three and nine months ended September 30, 2013, respectively.
	At September 30, 2014, accrued compensation expense for PSUs was $1,624,000, which was recorded in accrued employee compensation and benefits in the accompanying consolidated condensed balance sheets. At December 31, 2013, the Company accrued $2,830,000 of compensation expense for PSUs, of which $1,439,000 was included in accrued employee compensation and benefits and $1,391,000 was included in long-term incentive compensation and other in the accompanying consolidated condensed balance sheets.
	Stock Appreciation Rights
	Stock appreciation rights ("SARs") are cash-settled awards that are indexed to the Company's stock price and are remeasured at the end of each interim period based on the Black-Scholes option-pricing model. Compensation expense is recognized on a straight-line basis over a three year vesting period and fluctuates with changes in valuation. SARs continue to be remeasured subsequent to vesting until they are exercised.
	There were no SARs granted during the three and nine months ended September 30, 2014 and 2013. Due to decreases in the Company's stock price during the three and nine months ended September 30, 2014, the Company reversed expense of $1,872,000 and $1,763,000, respectively, related to SARs. The Company recognized $536,000 and $719,000 of compensation expense related to SARs during the three and nine months ended September 30, 2013, respectively.
	At September 30, 2014, the Company accrued compensation expense of $3,379,000 in accrued employee compensation and benefits in the accompanying consolidated condensed balance sheets. At December 31, 2013, the Company accrued compensation expense of $5,193,000, of which $4,200,000 and $993,000 was included in accrued employee compensation and benefits and long-term incentive compensation and other, respectively, in the accompanying consolidated condensed balance sheets.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value of Financial Instruments	'
	Note 14. Fair Value of Financial Instruments
	Certain of the Company’s financial assets and liabilities are measured at fair value on a recurring and nonrecurring basis. Fair value is defined as the price that would be received to sell an asset or the price paid to transfer a liability (the exit price) in the principal and most advantageous market for the asset or liability in an orderly transaction between market participants. Assets and liabilities carried at fair value are classified using the following three-tier hierarchy:
	Level 1: Quoted market prices in active markets for identical assets or liabilities;
	Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and
	Level 3: Fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
	The following table summarizes the valuation of the Company’s foreign currency exchange contracts (see Note 15) that are measured at fair value on a recurring basis by the above pricing levels at September 30, 2014 and December 31, 2013 (in thousands):
		Fair			Level 1		Level 2			Level 3
		Value
	30-Sep-14
	Foreign currency derivative instruments—asset position	$	2,556		$	—	$	2,556		$	—
	Foreign currency derivative instruments—liability position	(316		)	—		(316		)	—
		$	2,240		$	—	$	2,240		$	—
	31-Dec-13
	Foreign currency derivative instruments—asset position	$	557		$	—	$	557		$	—
	Foreign currency derivative instruments—liability position	(823		)	—		(823		)	—
		$	(266	)	$	—	$	(266	)	$	—
	The fair value of the Company’s foreign currency exchange contracts is based on observable inputs that are corroborated by market data. Foreign currency derivatives on the balance sheet are recorded at fair value with changes in fair value recorded in the statements of operations.
	Disclosures about the Fair Value of Financial Instruments
	The carrying values of cash and cash equivalents, trade accounts receivable and trade accounts payable at September 30, 2014 and December 31, 2013 are reasonable estimates of fair value due to the short-term nature of these balances. The table below illustrates information about fair value relating to the Company’s financial assets and liabilities that are recorded on the accompanying consolidated condensed balance sheets at their carrying values at September 30, 2014 and December 31, 2013, as well as the fair value of contingent contracts that represent financial instruments (in thousands).
		30-Sep-14					31-Dec-13
		Carrying			Fair		Carrying			Fair
		Value			Value		Value			Value
	Convertible notes(1)	$	108,386		$	126,450	$	107,835		$	138,668
	ABL Facility(2)	$	—		$	—	$	25,660		$	25,660
	Standby letters of credit(3)	$	1,278		$	1,278	$	1,297		$	1,297
	-1	The carrying value of the convertible notes at September 30, 2014 and December 31, 2013, is net of the unamortized discount of $4,114,000 and $4,665,000, respectively (see Note 3). The fair value of the convertible notes was determined based on secondary quoted market prices, and as such is classified as Level 2 in the fair value hierarchy.
	-2	The carrying value of amounts outstanding under the Company's ABL Facility approximate the fair value due to the short term nature of this obligation. The fair value of this debt is categorized within Level 2 of the fair value hierarchy.
	-3	The carrying value of the Company's standby letters of credit approximates the fair value as they represent the Company’s contingent obligation to perform in accordance with the underlying contracts. There were no amounts outstanding under these letters of credit at September 30, 2014 and December 31, 2013. The fair value of this contingent obligation is categorized within Level 2 of the fair value hierarchy.
	Nonrecurring Fair Value Measurements
	The Company measures certain assets at fair value on a nonrecurring basis when certain indicators are present. These assets include property, plant and equipment, goodwill and non-amortizing intangible assets that are written down to fair value when they are held for sale or determined to be impaired. During the nine months ended September 30, 2014 and 2013, the Company did not have any significant assets or liabilities that were measured at fair value on a nonrecurring basis in periods subsequent to initial recognition.

Derivatives_and_Hedging

Derivatives and Hedging

9 Months Ended

Sep. 30, 2014

Derivative Instruments and Hedging Activities Disclosure [Abstract]

'

Derivatives and Hedging

'

Note 15. Derivatives and Hedging

Foreign Currency Exchange Contracts

The Company accounts for its foreign currency exchange contracts in accordance with ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). ASC 815 requires the recognition of all derivatives as either assets or liabilities on the balance sheet, the measurement of those instruments at fair value and the recognition of changes in the fair value of derivatives in earnings in the period of change, unless the derivative qualifies as an effective hedge that offsets certain exposures.

In the normal course of business, the Company is exposed to gains and losses resulting from fluctuations in foreign currency exchange rates relating to transactions of its international subsidiaries, including certain balance sheet exposures (payables and receivables denominated in foreign currencies). In addition, the Company is exposed to gains and losses resulting from the translation of the operating results of the Company’s international subsidiaries into U.S. dollars for financial reporting purposes. As part of its strategy to manage the level of exposure to the risk of fluctuations in foreign currency exchange rates, the Company uses derivative financial instruments in the form of foreign currency forward contracts and put and call option contracts (“foreign currency exchange contracts”) to help mitigate transactions that are denominated primarily in Japanese Yen, British Pounds, Euros, Canadian Dollars, Australian Dollars and Korean Won. Foreign currency exchange contracts are used only to meet the Company’s objectives of minimizing variability in the Company’s operating results arising from foreign exchange rate movements. The Company does not enter into foreign currency exchange contracts for speculative purposes. Foreign currency exchange contracts usually mature within twelve months from their inception.

The Company did not designate any foreign currency exchange contracts as derivatives that qualify for hedge accounting under ASC 815. At September 30, 2014 and December 31, 2013, the notional amounts of the Company’s foreign currency exchange contracts used to help mitigate the exposures discussed above were approximately $113,201,000 and $42,264,000, respectively. The increase in foreign currency exchange contracts reflects the general timing of when the Company enters into these contracts. The Company estimates the fair values of foreign currency exchange contracts based on pricing models using current market rates, and records all derivatives on the balance sheet at fair value with changes in fair value recorded in the statements of operations. The foreign currency contracts are classified under Level 2 of the fair value hierarchy (see Note 14).

The following table summarizes the fair value of derivative instruments by contract type as well as the location of the asset and/or liability on the consolidated condensed balance sheets at September 30, 2014 and December 31, 2013 (in thousands):

Derivatives not designated as hedging instruments

Asset Derivatives

30-Sep-14

December 31, 2013

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Foreign currency exchange contracts

Other current assets

$

2,556

Other current assets

$

557

Derivatives not designated as hedging instruments

Liability Derivatives

30-Sep-14

December 31, 2013

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Foreign currency exchange contracts

Accounts payable and

$

316

Accounts payable and

$

823

accrued expenses

accrued expenses

The following table summarizes the location of net gains and losses in the consolidated condensed statements of operations that were recognized during the three and nine months ended September 30, 2014 and 2013, respectively, in addition to the derivative contract type (in thousands):

Location of net gain (loss) recognized in income on

Amount of Net Gain (Loss) Recognized in

derivative instruments

Income on Derivative Instruments

Derivatives not designated as hedging instruments

Three Months Ended

Nine Months Ended

September 30,

September 30,

2014

2013

2014

2013

Foreign currency exchange contracts

Other income (expense), net

$

8,766

$

(5,565

)

$

1,164

$

7,238

The amounts shown in the table above represent a combination of realized and unrealized net gains and losses that were recognized by the Company on its foreign currency exchange contracts during the third quarter and first nine months of 2014 and 2013. Unrealized gains and losses represent the remeasurement of foreign currency exchange contracts that will mature in future periods. In addition, during the third quarter of 2014 and 2013, the Company recognized net foreign currency losses of $5,030,000 and net foreign currency gains of $4,455,000, respectively, related to transactions with foreign subsidiaries. During the first nine months of 2014 and 2013, the Company recognized net foreign currency losses of $2,662,000 and net foreign currency gains of $148,000, respectively, related to transactions with foreign subsidiaries.

Segment_Information

Segment Information	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Segment Information	'
	Note 16. Segment Information
	The Company has two operating segments that are organized on the basis of products, namely the golf clubs segment and golf balls segment. The golf clubs segment consists of Callaway Golf woods, hybrids, irons and wedges and Odyssey putters. This segment also includes golf apparel and footwear, golf bags, golf gloves, travel gear, headwear and other golf-related accessories, in addition to royalties from licensing of the Company’s trademarks and service marks and sales of pre-owned golf clubs. The golf balls segment consists of Callaway Golf balls that are designed, manufactured and sold by the Company. There are no significant intersegment transactions.
	The table below contains information utilized by management to evaluate its operating segments for the interim periods presented (in thousands):
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013(1)			2014			2013(1)
	Net sales:
	Golf Clubs	$	143,353		$	152,207		$	635,821		$	604,433
	Golf Balls	25,219			26,022			116,518			111,198
		$	168,572		$	178,229		$	752,339		$	715,631
	Income before income taxes:
	Golf Clubs (2)	$	3,760		$	(5,060	)	$	77,922		$	63,969
	Golf Balls (2)	543			(2,770		)	17,350			(85		)
	Reconciling items(3)	(5,133		)	(12,286		)	(34,074		)	(28,365		)
		$	(830	)	$	(20,116	)	$	61,198		$	35,519
	Additions to long-lived assets:
	Golf Clubs	$	2,169		$	4,236		$	7,401		$	10,669
	Golf Balls	102			66			203			95
		$	2,271		$	4,302		$	7,604		$	10,764
	-1	The prior year amounts have been reclassified to reflect the Company's current year allocation methodology related to freight revenue and costs, certain discounts and other reserves not specific to a product type. For the three months ended September 30, 2013, this resulted in a decrease to net sales and an increase to loss before income taxes of $403,000 and $650,000, respectively, in the golf clubs segment, and a corresponding increase to net sales and decrease to loss before income taxes in the golf balls segment. For the nine months ended September 30, 2013, this resulted in increases in net sales and income before income taxes of $834,000 and $3,559,000, respectively, in the golf clubs segment, and corresponding decreases in net sales and income before income taxes in the golf balls segment.
	-2	In connection with the Cost Reduction Initiatives (see Note 2), the Company’s golf clubs and golf balls segments recognized pre-tax charges of $990,000 and $454,000, respectively during the three months ended September 30, 2013, and $4,261,000 and $4,682,000, respectively, during the nine months ended September 30, 2013.
	-3	Reconciling items represent corporate general and administrative expenses and other income (expense) not included by management in determining segment profitability. The change in reconciling items in the third quarter and first nine months of 2014 compared to the same periods in 2013 was primarily due to foreign currency transactions. During the three and nine months ended September 30, 2013, the reconciling items include pre-tax charges of $414,000 and $1,423,000, respectively, in connection with the Cost Reduction Initiatives.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Recent Accounting Standards	'
	Recent Accounting Standards
	In August 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-15, "Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern." This ASU is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures, and provides guidance to an organization’s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. Until the issuance of this ASU, U.S. GAAP lacked guidance about management’s responsibility to evaluate whether there is substantial doubt about the organization’s ability to continue as a going concern or to provide related footnote disclosures.The amendments are effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. The Company does not expect that the adoption of this amendment will have a material impact on the Company’s consolidated condensed financial statements and disclosures.
	In June 2014, the FASB issued ASU No. 2014-12, "Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period." This ASU requires that a performance target that affects vesting and that could be achieved after the requisite service period, be treated as a performance condition. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. This ASU is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Company is currently evaluating the impact this ASU will have on its consolidated condensed financial statements.
	In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers: (Topic 606)." This ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605, "Revenue Recognition," and most industry-specific guidance. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, "Property, Plant, and Equipment," and intangible assets within the scope of Topic 350, "Intangibles-Goodwill and Other") are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this ASU. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The Company is currently evaluating the impact this ASU will have on its consolidated condensed financial statements.
	In July 2013, the FASB issued ASU No. 2013-11, "Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)." This ASU states that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except in certain situations. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. The adoption of this amendment did not have a material impact on the Company’s consolidated condensed financial statements.
	In March 2013, the FASB issued ASU No. 2013-05, “Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” This ASU provides guidance on releasing cumulative translation adjustments to net income when an entity ceases to have a controlling financial interest in a subsidiary or business within a foreign entity. The cumulative translation adjustments should be released only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets resides. This ASU is effective on a prospective basis for fiscal years and interim reporting periods within those years, beginning after December 15, 2013. The adoption of this amendment did not have a material impact on the Company’s consolidated condensed financial statements.

Cost_Reduction_Initiatives_Tab

Cost Reduction Initiatives (Tables)	9 Months Ended
	Sep. 30, 2014
Restructuring and Related Activities [Abstract]	'
Activity and Liability Balances Recorded as Part of Initiatives as well as Current Estimated Future Charges Relating Initiatives	'
	The table below depicts the activity and liability balances recorded as part of the Cost Reduction Initiatives (in thousands) as of September 30, 2014 and 2013. Amounts payable as of September 30, 2014 and December 31, 2013 are included in accrued employee compensation and benefits, and accounts payable and accrued expenses in the accompanying consolidated condensed balance sheets.
		Cost Reduction Initiatives
		Workforce			Transition			Asset			Total
		Reductions			Costs			Write-offs
	Nine months ended September 30, 2013
	Restructuring payable balance, December 31, 2012	$	4,531		$	591		$	—		$	5,122
	Charges to cost and expense	1,091			2,418			—			3,509
	Non-cash items	—			(1,699		)	—			(1,699		)
	Cash payments	(3,547		)	(717		)	—			(4,264		)
	Restructuring payable balance, March 31, 2013	$	2,075		$	593		$	—		$	2,668
	Charges to cost and expense	677			997			3,324			4,998
	Non-cash items	—			(412		)	(3,324		)	(3,736		)
	Cash payments	(1,652		)	(1,071		)	—			(2,723		)
	Restructuring payable balance, June 30, 2013	$	1,100		$	107		$	—		$	1,207
	Charges to cost and expense	602			1,256			—			1,858
	Non-cash items	—			(675		)	—			(675		)
	Cash payments	(669		)	(45		)	—			(714		)
	Restructuring payable balance, September 30, 2013	$	1,033		$	643		$	—		$	1,676
	Nine months ended September 30, 2014
	Restructuring payable balance, December 31, 2013	$	806		$	2,501		$	—		$	3,307
	Cash payments	(476		)	(1,355		)	—			(1,831		)
	Restructuring payable balance, March 31, 2014	$	330		$	1,146		$	—		$	1,476
	Cash payments	(209		)	(203		)	—			(412		)
	Restructuring payable balance, June 30, 2014	$	121		$	943		$	—		$	1,064
	Cash payments	(97		)	(260		)	—			(357		)
	Restructuring payable balance, September 30, 2014	$	24		$	683		$	—		$	707

Earnings_per_Common_Share_Tabl

Earnings per Common Share (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Computation of Basic and Diluted Earnings Per Share	'
	The following table summarizes the computation of basic and diluted earnings per share (in thousands, except per share data):
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013			2014		2013
	Earnings (loss) per common share—basic
	Net income (loss)	$	(1,134	)	$	(21,153	)	$	57,547	$	30,578
	Less: Preferred stock dividends	—			1,766			—		3,332
	Net income (loss) allocable to common shareholders	$	(1,134	)	$	(22,919	)	$	57,547	$	27,246
	Weighted-average common shares outstanding—basic	77,646			72,649			77,551		71,613
	Basic earnings (loss) per common share	$	(0.01	)	$	(0.32	)	$	0.74	$	0.38
	Earnings (loss) per common share—diluted
	Net income (loss)	$	(1,134	)	$	(21,153	)	$	57,547	$	30,578
	Less: Preferred stock dividends	—			1,766			—		3,332
	Add: Interest on convertible debt, net of tax	—			—			3,715		3,673
	Net income (loss) including assumed conversions	$	(1,134	)	$	(22,919	)	$	61,262	$	30,919
	Weighted-average common shares outstanding—basic	77,646			72,649			77,551		71,613
	Convertible notes weighted-average shares outstanding	—			—			15,000		15,000
	Options and restricted stock	—			—			833		257
	Weighted-average common shares outstanding—diluted	77,646			72,649			93,384		86,870
	Dilutive earnings (loss) per common share	$	(0.01	)	$	(0.32	)	$	0.66	$	0.36

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories are summarized below (in thousands):
		September 30,		December 31,
		2014		2013
	Inventories:
	Raw materials	$	44,609	$	56,104
	Work-in-process	528		328
	Finished goods	140,446		207,060
		$	185,583	$	263,492

Goodwill_and_Intangible_Assets1

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets by Major Asset Class	'
	The following sets forth the intangible assets by major asset class (dollars in thousands):
		Useful		September 30, 2014							December 31, 2013
		Life
		(Years)		Gross		Accumulated			Net Book		Gross		Accumulated			Net Book
						Amortization			Value				Amortization			Value
	Non-Amortizing:
	Trade name, trademark and trade dress and other	NA		$	88,590		$	—	$	88,590	$	88,590		$	—	$	88,590
	Amortizing:
	Patents	16-Feb		31,581			31,326		255		31,581			31,287		294
	Developed technology and other	9-Jan		7,961			7,959		2		7,961			7,944		17
	Total intangible assets			$	128,132		$	39,285	$	88,847	$	128,132		$	39,231	$	88,901
Amortization Expense Related to Intangible Assets	'
	Amortization expense related to intangible assets at September 30, 2014 in each of the next five fiscal years and beyond is expected to be incurred as follows (in thousands):
	Remainder of 2014	$	14
	2015	51
	2016	51
	2017	51
	2018	51
	2019	39
		$	257

Product_Warranty_Tables

Product Warranty (Tables)	9 Months Ended
	Sep. 30, 2014
Guarantees [Abstract]	'
Reconciliation of Reserve for Warranty Expense	'
	The following table provides a reconciliation of the activity related to the Company’s reserve for accrued warranty expense (in thousands):
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013			2014			2013
	Beginning balance	$	7,396		$	8,241		$	6,406		$	7,539
	Provision	(15		)	190			3,895			4,335
	Claims paid/costs incurred	(1,499		)	(1,665		)	(4,419		)	(5,108		)
	Ending balance	$	5,882		$	6,766		$	5,882		$	6,766

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Major Jurisdictions no Longer Subject to Income Tax Examinations by Tax Authorities	'
	The Company files income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. The Company is generally no longer subject to income tax examinations by tax authorities in the following major jurisdictions:
	Tax Jurisdiction	Years No Longer Subject to Audit
	U.S. federal	2009 and prior
	California (United States)	2008 and prior
	Canada	2006 and prior
	Japan	2007 and prior
	South Korea	2008 and prior
	United Kingdom	2009 and prior

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Future Purchase Commitments	'
	Future minimum purchase commitments as of September 30, 2014, are as follows (in thousands):
	Remainder of 2014	$	33,598
	2015	12,499
	2016	2,472
	2017	192
	2018	2
		$	48,763

ShareBased_Employee_Compensati1

Share-Based Employee Compensation (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Share-Based Compensation Including Expense for Phantom Stock Units and Cash Settled Stock Appreciation Rights Granted to Employees	'
	The table below summarizes the amounts recognized in the financial statements for the three and nine months ended September 30, 2014 and 2013 for share-based compensation, including expense for stock options, restricted stock units, phantom stock units, cash settled stock appreciation rights and performance share units. The decrease in share-based compensation expense during the three and nine months ended September 30, 2014 compared to the same periods in the prior year was due to a decline in the stock price period over period. In addition, compensation expense during 2013 included expense from phantom stock units which vested in January 2014.
		Three Months Ended					Nine Months Ended
		September 30,					September 30,
	(In thousands)	2014			2013		2014		2013
	Cost of sales	$	(55	)	$	84	$	71	$	229
	Operating expenses	(436		)	1,804		2,519		4,028
	Total cost of share-based compensation included in income,	$	(491	)	$	1,888	$	2,590	$	4,257
	before income tax
Weighted Average Black-Scholes Fair Value Assumptions used in Valuation of Stock Options Granted	'
	The table below summarizes the weighted average Black-Scholes fair value assumptions used in the valuation of stock options granted during the nine months ended September 30, 2013. There were no stock options granted during the third quarter of 2013, and the first nine months of 2014.
		Nine Months Ended
		September 30, 2013
	Dividend yield	0.6	%
	Expected volatility	48.8	%
	Risk free interest rate	0.7	%
	Expected life	4.3 years

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Valuation of Foreign Currency Exchange Contracts by Pricing Levels	'
	The following table summarizes the valuation of the Company’s foreign currency exchange contracts (see Note 15) that are measured at fair value on a recurring basis by the above pricing levels at September 30, 2014 and December 31, 2013 (in thousands):
		Fair			Level 1		Level 2			Level 3
		Value
	30-Sep-14
	Foreign currency derivative instruments—asset position	$	2,556		$	—	$	2,556		$	—
	Foreign currency derivative instruments—liability position	(316		)	—		(316		)	—
		$	2,240		$	—	$	2,240		$	—
	31-Dec-13
	Foreign currency derivative instruments—asset position	$	557		$	—	$	557		$	—
	Foreign currency derivative instruments—liability position	(823		)	—		(823		)	—
		$	(266	)	$	—	$	(266	)	$	—
Fair Value Relating to Financial Assets and Liabilities	'
	The carrying values of cash and cash equivalents, trade accounts receivable and trade accounts payable at September 30, 2014 and December 31, 2013 are reasonable estimates of fair value due to the short-term nature of these balances. The table below illustrates information about fair value relating to the Company’s financial assets and liabilities that are recorded on the accompanying consolidated condensed balance sheets at their carrying values at September 30, 2014 and December 31, 2013, as well as the fair value of contingent contracts that represent financial instruments (in thousands).
		30-Sep-14					31-Dec-13
		Carrying			Fair		Carrying			Fair
		Value			Value		Value			Value
	Convertible notes(1)	$	108,386		$	126,450	$	107,835		$	138,668
	ABL Facility(2)	$	—		$	—	$	25,660		$	25,660
	Standby letters of credit(3)	$	1,278		$	1,278	$	1,297		$	1,297
	-1	The carrying value of the convertible notes at September 30, 2014 and December 31, 2013, is net of the unamortized discount of $4,114,000 and $4,665,000, respectively (see Note 3). The fair value of the convertible notes was determined based on secondary quoted market prices, and as such is classified as Level 2 in the fair value hierarchy.
	-2	The carrying value of amounts outstanding under the Company's ABL Facility approximate the fair value due to the short term nature of this obligation. The fair value of this debt is categorized within Level 2 of the fair value hierarchy.
	-3	The carrying value of the Company's standby letters of credit approximates the fair value as they represent the Company’s contingent obligation to perform in accordance with the underlying contracts. There were no amounts outstanding under these letters of credit at September 30, 2014 and December 31, 2013. The fair value of this contingent obligation is categorized within Level 2 of the fair value hierarchy.

Derivatives_and_Hedging_Tables

Derivatives and Hedging (Tables)

9 Months Ended

Sep. 30, 2014

Derivative Instruments and Hedging Activities Disclosure [Abstract]

'

Summary of Fair Value of Derivative Instruments by Contract Type and Location of Asset and/or Liability on Consolidated Condensed Balance Sheets

'

The following table summarizes the fair value of derivative instruments by contract type as well as the location of the asset and/or liability on the consolidated condensed balance sheets at September 30, 2014 and December 31, 2013 (in thousands):

Derivatives not designated as hedging instruments

Asset Derivatives

30-Sep-14

December 31, 2013

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Foreign currency exchange contracts

Other current assets

$

2,556

Other current assets

$

557

Derivatives not designated as hedging instruments

Liability Derivatives

30-Sep-14

December 31, 2013

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Foreign currency exchange contracts

Accounts payable and

$

316

Accounts payable and

$

823

accrued expenses

accrued expenses

Location of Gains in Consolidated Condensed Statements of Operations that were Recognized and Derivative Contract Type

'

The following table summarizes the location of net gains and losses in the consolidated condensed statements of operations that were recognized during the three and nine months ended September 30, 2014 and 2013, respectively, in addition to the derivative contract type (in thousands):

Location of net gain (loss) recognized in income on

Amount of Net Gain (Loss) Recognized in

derivative instruments

Income on Derivative Instruments

Derivatives not designated as hedging instruments

Three Months Ended

Nine Months Ended

September 30,

September 30,

2014

2013

2014

2013

Foreign currency exchange contracts

Other income (expense), net

$

8,766

$

(5,565

)

$

1,164

$

7,238

Segment_Information_Tables

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Operating Segments	'
	The table below contains information utilized by management to evaluate its operating segments for the interim periods presented (in thousands):
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013(1)			2014			2013(1)
	Net sales:
	Golf Clubs	$	143,353		$	152,207		$	635,821		$	604,433
	Golf Balls	25,219			26,022			116,518			111,198
		$	168,572		$	178,229		$	752,339		$	715,631
	Income before income taxes:
	Golf Clubs (2)	$	3,760		$	(5,060	)	$	77,922		$	63,969
	Golf Balls (2)	543			(2,770		)	17,350			(85		)
	Reconciling items(3)	(5,133		)	(12,286		)	(34,074		)	(28,365		)
		$	(830	)	$	(20,116	)	$	61,198		$	35,519
	Additions to long-lived assets:
	Golf Clubs	$	2,169		$	4,236		$	7,401		$	10,669
	Golf Balls	102			66			203			95
		$	2,271		$	4,302		$	7,604		$	10,764
	-1	The prior year amounts have been reclassified to reflect the Company's current year allocation methodology related to freight revenue and costs, certain discounts and other reserves not specific to a product type. For the three months ended September 30, 2013, this resulted in a decrease to net sales and an increase to loss before income taxes of $403,000 and $650,000, respectively, in the golf clubs segment, and a corresponding increase to net sales and decrease to loss before income taxes in the golf balls segment. For the nine months ended September 30, 2013, this resulted in increases in net sales and income before income taxes of $834,000 and $3,559,000, respectively, in the golf clubs segment, and corresponding decreases in net sales and income before income taxes in the golf balls segment.
	-2	In connection with the Cost Reduction Initiatives (see Note 2), the Company’s golf clubs and golf balls segments recognized pre-tax charges of $990,000 and $454,000, respectively during the three months ended September 30, 2013, and $4,261,000 and $4,682,000, respectively, during the nine months ended September 30, 2013.
	-3	Reconciling items represent corporate general and administrative expenses and other income (expense) not included by management in determining segment profitability. The change in reconciling items in the third quarter and first nine months of 2014 compared to the same periods in 2013 was primarily due to foreign currency transactions. During the three and nine months ended September 30, 2013, the reconciling items include pre-tax charges of $414,000 and $1,423,000, respectively, in connection with the Cost Reduction Initiatives.

Cost_Reduction_Initiatives_Act

Cost Reduction Initiatives - Activity and Liability Balances Recorded as Part of Initiatives as well as Current Estimated Future Charges Relating Initiatives (Detail) (Cost Reduction Initiatives, USD $)	1 Months Ended	3 Months Ended						9 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2013
Restructuring Reserve [Roll Forward]	'	'	'	'	'	'	'	'
Restructuring payable, Beginning balance	'	$1,064	$1,476	$3,307	$1,207	$2,668	$5,122	$5,122
Charges to cost and expense	70,600	'	'	'	1,858	4,998	3,509	10,365
Non-cash items	'	'	'	'	-675	-3,736	-1,699	'
Cash payments	'	-357	-412	-1,831	-714	-2,723	-4,264	'
Restructuring payable, Ending balance	3,307	707	1,064	1,476	1,676	1,207	2,668	1,676
Workforce Reductions	'	'	'	'	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'	'	'	'	'
Restructuring payable, Beginning balance	'	121	330	806	1,100	2,075	4,531	4,531
Charges to cost and expense	'	'	'	'	602	677	1,091	'
Non-cash items	'	'	'	'	0	0	0	'
Cash payments	'	-97	-209	-476	-669	-1,652	-3,547	'
Restructuring payable, Ending balance	'	24	121	330	1,033	1,100	2,075	1,033
Transition Costs	'	'	'	'	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'	'	'	'	'
Restructuring payable, Beginning balance	'	943	1,146	2,501	107	593	591	591
Charges to cost and expense	'	'	'	'	1,256	997	2,418	'
Non-cash items	'	'	'	'	-675	-412	-1,699	'
Cash payments	'	-260	-203	-1,355	-45	-1,071	-717	'
Restructuring payable, Ending balance	'	683	943	1,146	643	107	593	643
Asset Write-offs	'	'	'	'	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'	'	'	'	'
Restructuring payable, Beginning balance	'	0	0	0	0	0	0	0
Charges to cost and expense	'	'	'	'	0	3,324	0	'
Non-cash items	'	'	'	'	0	-3,324	0	'
Cash payments	'	0	0	0	0	0	0	'
Restructuring payable, Ending balance	'	$0	$0	$0	$0	$0	$0	$0

Cost_Reduction_Initiatives_Add

Cost Reduction Initiatives - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended			9 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2013
Restructuring Cost And Reserve [Line Items]	'	'	'	'	'
Percentage resulting in noncash charges	66.67%	'	'	'	'
Cost Reduction Initiatives	'	'	'	'	'
Restructuring Cost And Reserve [Line Items]	'	'	'	'	'
Pre-tax restructuring charges to cost and expense	$70,600	$1,858	$4,998	$3,509	$10,365
Cost Reduction Initiatives | Cost of sales	'	'	'	'	'
Restructuring Cost And Reserve [Line Items]	'	'	'	'	'
Pre-tax restructuring charges to cost and expense	'	1,005	'	'	7,374
Cost Reduction Initiatives | Operating expenses	'	'	'	'	'
Restructuring Cost And Reserve [Line Items]	'	'	'	'	'
Pre-tax restructuring charges to cost and expense	'	$853	'	'	$2,991

Financing_Arrangements_Asset_B

Financing Arrangements (Asset Based Revolving Credit Facility) - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'	'	'
Asset-based credit facility, maximum borrowing capacity	$230,000,000	'	'	'
Asset-based credit facility	0	25,660,000	'	'
Amount outstanding under letters of credit	1,278,000	'	'	'
Cash and cash equivalents	33,462,000	36,793,000	37,399,000	52,003,000
Borrowing base availability	23,000,000	'	'	'
Debt instrument maximum additional borrowing capacity amount	72,188,000	'	'	'
Total available liquidity	105,650,000	'	'	'
Average outstanding borrowing	84,168,000	'	'	'
Average available liquidity	77,625,000	'	'	'
Asset-based credit facility, maturity date	23-Jun-19	'	'	'
Applicable margin rate reduction	'The applicable margin for any month will be reduced by 0.25% if the Company’s availability ratio is greater than or equal to 67% and the Company’s “leverage ratio” (as defined below) is less than 4.0 to 1.0 as of the last day of the month for which financial statements have been delivered, so long as no default or event of default exists.	'	'	'
Line of credit facility conditional reduction in margin rate	0.25%	'	'	'
Asset-based credit facility, interest rate	4.23%	'	'	'
Asset-based credit facility, origination fees	4,913,000	'	'	'
Unamortized origination fees	2,359,000	2,295,000	'	'
Asset-based credit facility, origination fees included in other current assets	497,000	918,000	'	'
Asset-based credit facility, origination fees included in other long-term assets	1,862,000	1,377,000	'	'
Minimum	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Availability ratio required to reduce applicable margin	67.00%	'	'	'
Maximum	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Leverage ratio required to reduce applicable margin	4	'	'	'
United States	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Asset-based credit facility, maximum borrowing capacity	160,000,000	'	'	'
Canada	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Asset-based credit facility, maximum borrowing capacity	25,000,000	'	'	'
United Kingdom	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Asset-based credit facility, maximum borrowing capacity	$45,000,000	'	'	'

Financing_Arrangements_Convert

Financing Arrangements (Convertible Senior Notes) - Additional Information (Detail) (USD $)	0 Months Ended	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 29, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Aug. 29, 2012
Debt Instrument [Line Items]	'	'	'	'	'	'	'
Convertible senior notes	'	'	'	'	'	'	$112,500
Convertible senior notes interest rate	'	'	'	'	'	'	3.75%
Convertible senior notes due date	15-Aug-19	'	'	'	'	'	'
Convertible senior notes, transactional fees	'	'	'	3,537	'	'	'
Convertible notes, net (Note 3)	'	108,386	'	108,386	'	107,835	'
Convertible senior notes, unamortized discount	'	4,114	'	4,114	'	4,665	'
Convertible senior notes, remaining amortization period	'	'	'	'4 years 10 months 27 days	'	'	'
Convertible senior notes, total interest and amortization expense recognized	'	1,241	1,233	3,715	3,673	'	'
Convertible senior notes convertible latest date	'	'	'	15-Aug-19	'	'	'
Initial conversion rate, number of common stock issuable	'	'	'	0.1333333	'	'	'
Debt Conversion, maximum number of common stock shares	'	'	'	15,000,000	'	'	'
Conversion price per share	'	$7.50	'	$7.50	'	'	'
Repurchase price as percentage of principal amount of senior notes	'	'	'	100.00%	'	'	'
Notes redemption earliest date	'	'	'	15-Aug-15	'	'	'
Price to redeem notes as percentage of principal	'	'	'	100.00%	'	'	'
Unamortized debt issuance costs	'	'	'	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'	'	'	'
Unamortized, transaction Fees	'	2,526	'	2,526	'	2,863	'
Unamortized debt issuance costs | Other Current Assets	'	'	'	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'	'	'	'
Unamortized, transaction Fees	'	505	'	505	'	505	'
Unamortized debt issuance costs | Other Long Term Assets	'	'	'	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'	'	'	'
Unamortized, transaction Fees	'	$2,021	'	$2,021	'	$2,358	'

Preferred_Stock_Additional_Inf

Preferred Stock - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2013	Dec. 31, 2013	Sep. 30, 2014
Class of Stock [Line Items]	'	'	'
Preferred stock, cumulative dividend rate (in percent)	7.50%	'	'
Preferred stock, par value	$0.01	$0.01	$0.01
Preferred Stock Conversion Rate	14.1844	14.1844	'
Stock Redeemed or Called During Period, Shares	'	300	'
Payments for repurchase of convertible preferred stock	'	$30	'
Preferred stock, shares outstanding	'	0	0
Series B Preferred Stock	'	'	'
Class of Stock [Line Items]	'	'	'
Conversion of Stock, Shares Converted	233,843	183,496	'
Common Stock	'	'	'
Class of Stock [Line Items]	'	'	'
Common stock issued from preferred stock conversion (in shares)	3,316,922	2,602,770	'
Preferred Stock Conversions, Inducements, Shares	75,342	'	'

Earnings_per_Common_Share_Comp

Earnings per Common Share - Computation of Basic and Diluted Earnings Per Share (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Earnings per common share—basic	'	'	'	'
Net income (loss)	($1,134)	($21,153)	$57,547	$30,578
Less: Preferred stock dividends	0	-1,766	0	-3,332
Net income (loss) allocable to common shareholders	-1,134	-22,919	57,547	27,246
Weighted-average common shares outstanding—basic (in shares)	77,646	72,649	77,551	71,613
Basic earnings per common share (in dollars per share)	($0.01)	($0.32)	$0.74	$0.38
Earnings per common share—diluted	'	'	'	'
Net income (loss)	-1,134	-21,153	57,547	30,578
Less: Preferred stock dividends	0	-1,766	0	-3,332
Add: Interest on convertible debt, net of tax	0	0	3,715	3,673
Net income including assumed conversions	($1,134)	($22,919)	$61,262	$30,919
Weighted-average common shares outstanding—basic (in shares)	77,646	72,649	77,551	71,613
Convertible notes weighted-average shares outstanding	0	0	15,000	15,000
Options, restricted stock and other dilutive securities	0	0	833	257
Weighted-average common shares outstanding—diluted	77,646	72,649	93,384	86,870
Dilutive earnings per common share (in dollars per share)	($0.01)	($0.32)	$0.66	$0.36

Earnings_per_Common_Share_Addi

Earnings per Common Share - Additional Information (Detail)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Class of Stock [Line Items]	'	'	'	'
Antidilutive securities excluded from computation of earnings per share	16,753	24,716	2,717	11,117
Convertible Debt Securities	'	'	'	'
Class of Stock [Line Items]	'	'	'	'
Antidilutive securities excluded from computation of earnings per share	15,000	15,000	'	'
Preferred Stock	'	'	'	'
Class of Stock [Line Items]	'	'	'	'
Antidilutive securities excluded from computation of earnings per share	'	4,446	'	5,426

Sale_of_Buildings_Additional_I

Sale of Buildings - Additional Information (Detail) (USD $)	0 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2013	Sep. 30, 2014	Dec. 31, 2013
Leases [Abstract]	'	'	'
Proceeds from sale of manufacturing facility	$3,496	'	'
Loss on sale of building net of commissions and fees	31	'	'
Accrued in accounts payable and accrued expenses	'	$102	$785

Inventories_Detail

Inventories (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventories:	'	'
Raw materials	$44,609	$56,104
Work-in-process	528	328
Finished goods	140,446	207,060
Inventories	$185,583	$263,492

Goodwill_and_Intangible_Assets2

Goodwill and Intangible Assets - Intangible Assets by Major Asset Class (Detail) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

In Thousands, unless otherwise specified

Trade name, trademark and trade dress and other

Trade name, trademark and trade dress and other

Patents

Patents

Patents

Patents

Developed technology and other

Developed technology and other

Developed technology and other

Developed technology and other

Minimum

Maximum

Minimum

Maximum

Intangible Assets By Major Class [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Useful Life (years)

'

'

'

'

'

'

'2 years

'16 years

'

'

'1 year

'9 years

Gross

$128,132

$128,132

$88,590

$88,590

$31,581

$31,581

'

'

$7,961

$7,961

'

'

Accumulated Amortization

39,285

39,231

'

'

31,326

31,287

'

'

7,959

7,944

'

'

Net Book Value

$88,847

$88,901

$88,590

$88,590

$255

$294

'

'

$2

$17

'

'

Goodwill_and_Intangible_Assets3

Goodwill and Intangible Assets - Amortization Expense Related to Intangible Assets (Detail) (USD $)	Sep. 30, 2014
In Thousands, unless otherwise specified
Amortization expense related to intangible assets:	'
Remainder of 2014	$14
2015	51
2016	51
2017	51
2018	51
2019	39
Total	$257

Goodwill_and_Intangible_Assets4

Goodwill and Intangible Assets - Additional Information (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'	'
Goodwill	$28,403	'	$29,212
Decrease in goodwill offset amount due to foreign currency fluctuations	809	'	'
Gross goodwill before impairments	30,152	'	30,961
Aggregate amortization expense on intangible assets	$54	$267	'

Investments_Additional_Informa

Investments - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2014
Schedule Of Cost Method Investments [Line Items]	'	'
Cost method investments during period	$190	$4,712
Investment in TopGolf International, Inc.	$42,317	$42,317
Maximum	'	'
Schedule Of Cost Method Investments [Line Items]	'	'
Percentage of ownership interest in TopGolf International, Inc.	20.00%	20.00%

Product_Warranty_Reconciliatio

Product Warranty - Reconciliation of Reserve for Warranty Expense (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]	'	'	'	'
Beginning balance	$7,396	$8,241	$6,406	$7,539
Provision	-15	190	3,895	4,335
Claims paid/costs incurred	-1,499	-1,665	-4,419	-5,108
Ending balance	$5,882	$6,766	$5,882	$6,766

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'	'	'	'	'
Income tax provision	$304	$1,037	$3,651	$4,941	'
Liability for income taxes associated with uncertain tax positions	6,321	'	6,321	'	'
Tax benefits associated with potential transfer pricing adjustments	'	'	2,024	'	'
Tax benefits associated with state income taxes	3,176	'	3,176	'	'
Net amount of unrecognized tax benefit related to uncertain tax positions that would impact, if recognized, effective income tax rate	1,121	'	1,121	'	'
Unrecognized tax benefit liabilities decrease	426	'	426	'	'
Gross liability for uncertain tax positions decrease	4,838	'	'	'	'
Provision for income taxes related to interest and penalties	31	58	55	150	'
Income tax accrued for payment of interest and penalties	$1,108	'	$1,108	'	$1,163

Income_Taxes_Major_Jurisdictio

Income Taxes Major Jurisdictions No Longer Subject to Audit (Details)	9 Months Ended
	Sep. 30, 2014
U.S. federal	'
Income Tax Examination [Line Items]	'
Years No Longer Subject to Audit	'2009 and prior
California (United States)	'
Income Tax Examination [Line Items]	'
Years No Longer Subject to Audit	'2008 and prior
Canada	'
Income Tax Examination [Line Items]	'
Years No Longer Subject to Audit	'2006 and prior
Japan	'
Income Tax Examination [Line Items]	'
Years No Longer Subject to Audit	'2007 and prior
South Korea	'
Income Tax Examination [Line Items]	'
Years No Longer Subject to Audit	'2008 and prior
United Kingdom	'
Income Tax Examination [Line Items]	'
Years No Longer Subject to Audit	'2009 and prior

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014
Long Term Purchase Commitment [Line Items]	'
Unconditional purchase obligations, term	'4 years
Unconditional purchase obligations	$48,763
Amount outstanding under letters of credit	$1,278
Minimum	'
Long Term Purchase Commitment [Line Items]	'
Unconditional purchase obligations, term	'1 year
Maximum	'
Long Term Purchase Commitment [Line Items]	'
Unconditional purchase obligations, term	'4 years

Commitments_and_Contingencies_2

Commitments and Contingencies Future Purchase Commitments (Details) (USD $)	Sep. 30, 2014
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'
Remainder of 2014	$33,598
2015	12,499
2016	2,472
2017	192
2018	2
Unconditional purchase obligations	$48,763

ShareBased_Employee_Compensati2

Share-Based Employee Compensation - Additional Information (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Cost of employee share-based compensation included in income, before income tax	($491)	$1,888	$2,590	$4,257	'
Accrued employee compensation and benefits	29,212	'	29,212	'	31,585
Long-term incentive compensation and other	2,020	'	2,020	'	5,555
Stock Options	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Stock options, shares granted	'	0	0	1,843,000	'
Stock options granted during period, weighted average grant-date fair value	'	'	'	$2.47	'
Compensation expense related to stock options	358	486	1,081	1,333	'
Restricted Stock Units (RSUs)	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Stock units granted	13,000	0	384,000	441,000	'
Stock units, weighted average grant-date fair value	$7.61	'	$8.18	$6.55	'
Compensation expense related to restricted stocks	770	436	2,121	1,258	'
Total unrecognized compensation expense related to non-vested shares granted	4,770	'	4,770	'	'
Number of years compensation expense to be recognized over	'	'	'1 year 8 months 12 days	'	'
Performance Shares	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Stock units granted	'	'	453,000	'	'
Stock units, weighted average grant-date fair value	'	'	$8.20	'	'
Award requisite service period	'1 year	'	'	'	'
Vesting period	'	'	'3 years	'	'
Cost of employee share-based compensation included in income, before income tax	310	'	777	'	'
Phantom Stock Units	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Stock units granted	'	'	0	0	'
Vesting period	'	'	'3 years	'	'
Cost of employee share-based compensation included in income, before income tax	57	430	374	947	'
Accrued compensation expense	1,624	'	1,624	'	2,830
Accrued employee compensation and benefits	'	'	'	'	1,439
Long-term incentive compensation and other	'	'	'	'	1,391
Stock Appreciation Rights (SARs)	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Stock units granted	'	'	0	0	'
Vesting period	'	'	'3 years	'	'
Cost of employee share-based compensation included in income, before income tax	-1,872	536	-1,763	719	'
Accrued compensation expense	3,379	'	3,379	'	5,193
Accrued employee compensation and benefits	'	'	'	'	4,200
Long-term incentive compensation and other	'	'	'	'	$993
Minimum | Performance Shares	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Shares awarded as a percentage of granted	50.00%	'	'	'	'
Maximum | Performance Shares	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Shares awarded as a percentage of granted	150.00%	'	'	'	'

ShareBased_Employee_Compensati3

Share-Based Employee Compensation - Share-Based Compensation Including Expense for Phantom Stock Units and Cash Settled Stock Appreciation Rights Granted to Employees (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Cost of employee share-based compensation included in income, before income tax	($491)	$1,888	$2,590	$4,257
Cost of sales	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Cost of employee share-based compensation included in income, before income tax	-55	84	71	229
Operating expenses	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Cost of employee share-based compensation included in income, before income tax	($436)	$1,804	$2,519	$4,028

ShareBased_Employee_Compensati4

Share-Based Employee Compensation - Weighted Average Black-Scholes Fair Value Assumptions used in Valuation of Stock Options Granted (Details) (Stock Options)	9 Months Ended
	Sep. 30, 2013
Stock Options	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Dividend yield	0.60%
Expected volatility	48.80%
Risk free interest rate	0.70%
Expected life	'4 years 3 months 18 days

Fair_Value_of_Financial_Instru2

Fair Value of Financial Instruments - Foreign Currency Exchange Contracts Measured at Fair Value on Recurring Basis (Detail) (Fair Value, Measurements, Recurring, Foreign Exchange Contract, USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Foreign currency derivative instruments—asset position	$2,556	$557
Foreign currency derivative instruments—liability position	316	823
Foreign Currency Fair Value Hedge Derivative at Fair Value, Net	2,240	-266
Level 2	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Foreign currency derivative instruments—asset position	2,556	557
Foreign currency derivative instruments—liability position	316	823
Foreign Currency Fair Value Hedge Derivative at Fair Value, Net	$2,240	($266)

Fair_Value_of_Financial_Instru3

Fair Value of Financial Instruments - Fair Value Relating to Financial Assets and Liabilities (Details) (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Asset-based credit facility	$0		$25,660
Amount outstanding under letters of credit	1,278		'
Convertible senior notes, unamortized discount	4,114		4,665
Carrying Value	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Convertible notes	108,386	[1]	107,835	[1]
Asset-based credit facility	0	[2]	25,660	[2]
Amount outstanding under letters of credit	1,278	[3]	1,297	[3]
Fair Value	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Convertible notes	126,450	[1]	138,668	[1]
Asset-based credit facility	0	[2]	25,660	[2]
Amount outstanding under letters of credit	$1,278	[3]	$1,297	[3]
[1]	The carrying value of the convertible notes at September 30, 2014 and December 31, 2013, is net of the unamortized discount of $4,114,000 and $4,665,000, respectively (see Note 3). The fair value of the convertible notes was determined based on secondary quoted market prices, and as such is classified as Level 2 in the fair value hierarchy.
[2]	The carrying value of amounts outstanding under the Company's ABL Facility approximate the fair value due to the short term nature of this obligation. The fair value of this debt is categorized within Level 2 of the fair value hierarchy.
[3]	The carrying value of the Company's standby letters of credit approximates the fair value as they represent the Company’s contingent obligation to perform in accordance with the underlying contracts. There were no amounts outstanding under these letters of credit at September 30, 2014 and December 31, 2013. The fair value of this contingent obligation is categorized within Level 2 of the fair value hierarchy.

Derivatives_and_Hedging_Additi

Derivatives and Hedging - Additional Information (Detail) (Foreign Exchange Contract, USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Foreign Exchange Contract	'	'
Derivative [Line Items]	'	'
Notional amounts of derivatives	$113,201	$42,264

Derivatives_and_Hedging_Summar

Derivatives and Hedging - Summary of Fair Value of Derivative Instruments by Contract Type and Location of Asset and/or Liability on Consolidated Condensed Balance Sheets (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Other Current Assets	'	'
Derivatives, Fair Value [Line Items]	'	'
Foreign currency exchange contracts, asset derivatives not designated as hedging instruments, fair value	$2,556	$557
Accounts payable and accrued expenses	'	'
Derivatives, Fair Value [Line Items]	'	'
Foreign currency exchange contracts, liability derivatives not designated as hedging instruments, fair value	$316	$823

Derivatives_and_Hedging_Locati

Derivatives and Hedging - Location of Gains in Consolidated Condensed Statements of Operations that were Recognized and Derivative Contract Type (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Foreign currency gains (losses)	($5,030)	$4,455	($2,662)	$148
Other (expense) income, net	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of Net Gain (Loss) Recognized in Income on Derivative Instruments	$8,766	($5,565)	$1,164	$7,238

Segment_Information_Informatio

Segment Information - Information Utilized by Management to Evaluate its Operating Segments (Details) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

segment

Golf Clubs

Golf Clubs

Golf Clubs

Golf Clubs

Golf Balls

Golf Balls

Golf Balls

Golf Balls

Reconciling Items

Reconciling Items

Reconciling Items

Reconciling Items

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Cost Reduction Initiative

Reconciling Items

Reconciling Items

Reconciling Items

Reconciling Items

Golf Clubs

Golf Clubs

Golf Balls

Golf Balls

Corporate G&A

Corporate G&A

Net sales

Net sales

Income before income taxes

Income before income taxes

Segment Reporting [Abstract]

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Number of operating segments

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2

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Segment Reporting Information [Line Items]

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Net sales

$168,572

$178,229

[1]

$752,339

$715,631

[1]

$143,353

$152,207

[1]

$635,821

$604,433

[1]

$25,219

$26,022

[1]

$116,518

$111,198

[1]

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Income before income taxes

-830

-20,116

[1]

61,198

35,519

[1]

3,760

[2]

-5,060

[1],[2]

77,922

[2]

63,969

[1],[2]

543

[2]

-2,770

[1],[2]

17,350

[2]

-85

[1],[2]

-5,133

[3]

-12,286

[1],[3]

-34,074

[3]

-28,365

[1],[3]

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Additions to long-lived assets

2,271

4,302

[1]

7,604

10,764

[1]

2,169

4,236

[1]

7,401

10,669

[1]

102

66

[1]

203

95

[1]

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Adjustments to prior year amounts

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-403

834

-650

3,559

Charges to cost and expense

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$70,600

$1,858

$4,998

$3,509

$10,365

$990

$4,261

$454

$4,682

$414

$1,423

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[1]

The prior year amounts have been reclassified to reflect the Company's current year allocation methodology related to freight revenue and costs, certain discounts and other reserves not specific to a product type. For the three months ended September 30, 2013, this resulted in a decrease to net sales and an increase to loss before income taxes of $403,000 and $650,000, respectively, in the golf clubs segment, and a corresponding increase to net sales and decrease to loss before income taxes in the golf balls segment. For the nine months ended September 30, 2013, this resulted in increases in net sales and income before income taxes of $834,000 and $3,559,000, respectively, in the golf clubs segment, and corresponding decreases in net sales and income before income taxes in the golf balls segment.

[2]

In connection with the Cost Reduction Initiatives (see Note 2), the Company’s golf clubs and golf balls segments recognized pre-tax charges of $990,000 and $454,000, respectively during the three months ended September 30, 2013, and $4,261,000 and $4,682,000, respectively, during the nine months ended September 30, 2013.

[3]

Reconciling items represent corporate general and administrative expenses and other income (expense) not included by management in determining segment profitability. The change in reconciling items in the third quarter and first nine months of 2014 compared to the same periods in 2013 was primarily due to foreign currency transactions. During the three and nine months ended September 30, 2013, the reconciling items include pre-tax charges of $414,000 and $1,423,000, respectively, in connection with the Cost Reduction Initiatives.