Filing Flows

Filing Flows › Industries › Sporting & Athletic Goods, NEC › Capital spending and supply chain

Sporting & Athletic Goods, NEC: capital spending and supply chain

SIC 3949 · 10 companies with filed cash-flow statements

Capital spending, 12 months$206M
Operating cash flow$1.5B
Capex / cash flow13%
Capex / revenue1.9%
Top 3 share81%

Analysis

10 companies in Sporting & Athletic Goods, NEC (SIC 3949) spent $206M on capital projects over their latest twelve months, 13% of the $1.5B their operations generated; the three largest spenders — GOLF, YETI, CALY — account for 81%.

Capital spending is 1.9% of the industry's $10.9B of annual revenue.

By the industry's asset mix most of it goes to equipment (49%); about $58.8M is imported.

The largest supplier of that spending is manufacturing structures ($38.6M).

Its largest supplying industries, by the input-output tables: imports ($573M), management of companies and enterprises ($312M), other durable goods merchant wholesalers ($282M).

Charts

Sporting & Athletic Goods, NEC: capital spending by company, latest twelve monthsSporting & Athletic Goods, NEC: capital spending by company, latest twelve monthsGOLF$80.4MYETI$48.2MCALY$38.4MJOUT$20.5MPTON$7.7MCLAR$4.7MESCA$3.5MAOUT$1.9MNWTG$347KTRUG$336K
Filed cash-flow statements (SEC XBRL).
Sporting & Athletic Goods, NEC: what the capital spending buys (US part)Sporting & Athletic Goods, NEC: what the capital spending buys (US part)Structures$46.9MEquipment$104MSoftware$45.7MOther$16.7M
Capital spending × the industry’s asset mix (BEA fixed assets): grade C, an industry average applied to filed figures.
Sporting & Athletic Goods, NEC: the industries that build and sell what it buysSporting & Athletic Goods, NEC: the industries that build and sell what it buysManufacturing structures$38.6MSoftware publishers$24.8MOther industrial machinery manufa…$10.7MComputer systems design services$10.1MCustom computer programming servi…$9.1MOther general purpose machinery m…$8.7MOffice and commercial structures$8.2MAll other miscellaneous manufactu…$8.1MOther fabricated metal manufactur…$8.1MPlate work and fabricated structu…$8.0M
BEA fixed assets: investment by asset type → supplying industry. Estimates (grade C).
Sporting & Athletic Goods, NEC: its first-tier supplying industriesSporting & Athletic Goods, NEC: its first-tier supplying industriesImports$573MManagement of companies and enter…$312MOther durable goods merchant whol…$282MPaint and coating manufacturing$199MSporting and athletic goods manuf…$154MOther real estate$127MTruck transportation$113MOther nondurable goods merchant w…$108MPaperboard container manufacturing$104MTurned product and screw, nut, an…$95.4M
Purchased inputs × the industry’s input mix (BEA Use table), US part: grade C.
Sporting & Athletic Goods, NEC: where the industry's cash came from (+) and went (−)Sporting & Athletic Goods, NEC: where the industry's cash came from (+) and went (−)Other financing (out)−$1.6BOperating cash flow$1.6BOther investing (in)$810MCash drawn from the balance s…$654MBuybacks−$651MCash added to the balance she…−$322MCapital spending−$206MNet debt repaid−$204MOther financing (in)$167MOther investing (out)−$92.3MDividends−$84.9MTaxes paid on employees' shar…−$38.8MExchange-rate losses on cash−$8.8MOperating cash outflow−$7.0M
The companies’ cash-flow statements, latest four quarters or fiscal year: every figure filed (grade A).

Capital spending by company

CompanyCapital spendingOperating cash flowCapex / OCFPeriod
GOLF Acushnet Holdings$80.4M$319M25%TTM to Q3 2026
YETI Yeti Holdings$48.2M$304M16%TTM to Q2 2026
CALY Callaway Golf$38.4M$336M11%TTM to Q3 2026
JOUT Johnson Outdoors$20.5M$50.4M41%TTM to Q3 FY26
PTON Peloton Interactive$7.7M$461M2%TTM to Q1 FY27
CLAR Clarus$4.7M$3.9M122%TTM to Q3 2026
ESCA Escalade$3.5M$44.6M8%TTM to Q3 2026
AOUT American Outdoor Brands$1.9M$21.0M9%TTM to Q1 FY27
NWTG Newton Golf Company$347K−$5.2M—TTM to Q2 2026
TRUG TruGolf Holdings$336K−$1.7M—TTM to Q2 2026

Customers and suppliers named in annual reports

SupplierCustomerShare of supplier revenueEvidenceSource
CLARRecreational Equipment Inc10%Stated in 10-K (XBRL)filing
BWMGAMZN7%Stated in 10-K (sentence)filing

The interactive money flow: switch views, follow each dollar →

Evidence grades: A filed figure · B computed from filed figures · C industry average (BEA input-output and fixed-asset tables) applied to filed figures. Estimates are not the companies’ own records. Not investment advice.