Is the Leisure sector outperforming S&P 500?
Leisure has underperformed S&P 500 by 7.1% over 52 weeks and 5.2% over 13 weeks. 12 of 22 covered companies beat the S&P 500 on Mansfield relative strength, while 11 of 22 beat the sector itself.
20-quarter listed-company comparison
Leisure Stocks
Leisure: Amer Sports, Inc. owns the largest revenue base AND the fastest current growth.
The industry itself · before any single company
How has Leisure moved against S&P 500?
The line below covers 5.2 years. Over the most recent two of them this industry is 24% ahead of S&P 500. Earnings across its companies grew 4% on average over the last four reported quarters — close to flat.
TURNING · ahead 2w~Price up, without the fundamentals confirming9 of 19 companies ahead of S&P 500 by 5% or more over three months2 are 20% or more behind over a year while earnings grew 20% or more
RS ↑2w · 12/19 >200d (+2) · 9/19 lead (+0) · EPS 11/19↑
Leisure, equal-weighted, based at 200
S&P 500, same base, same start
trailing 12-month earnings per share rising
falling
Strength anatomy
MixedHow much of the industry is participating, how recently, and whether the movers score well.
Together9 of 19 stocks moving
Fresh1 crossed in the last 4 weeks
Backed by scoresmovers score +2 vs the industry average
Down the cap ladder — bar is now, tick is four weeks ago
Large
2/40
Mid
5/70
Small
2/80
Participation is not spreading downward this month; the larger companies are still carrying most of it.
Both lines start at 200 in the same week, so the distance between them is the whole story: the industry line is an equal-weighted index of its 19 companies. The bars underneath are trailing 12-month earnings per share, one bar per reported quarter, each member rebased to 100 at the start and the industry taking the median — so a price line pulling away from flat bars is a re-rating, not earnings. A bar turns red when that figure is lower than the quarter before. Rules are fixed and applied identically everywhere on this site: ahead by 5% or more over three months, or behind by 20% or more over a year while earnings grew 20% or more. Hover any point to read both values and the gap. This is a description of what the numbers did, not advice.
Sector relative strength · before individual stocks
Is Leisure outperforming S&P 500?
Leisure has underperformed S&P 500 by 7.1% over the last 52 weeks. Over 13 weeks the gap is a lead of 5.2%. 12 of 22 covered companies currently beat the S&P 500 on Mansfield relative strength, so leadership inside the sector is selective. Funko, Inc. is the strongest against the sector itself at +42%.
+5.2%Sector vs S&P 500 · 13 weeks
-7.1%Sector vs S&P 500 · 52 weeks
12/22Stocks leading S&P 500
11/22Stocks leading sector
Sector metric: — as of latest available · unclassified · direction unavailable.
The central tension: current leadership is concentrated, so durability matters more than rank.
Start with scale. Then earnings trajectory. Then business quality. Only after those three agree should price leadership carry much weight.
Bottom line
Leisure has underperformed S&P 500 by 7.1% over 52 weeks and 5.2% over 13 weeks. 12 of 22 covered companies beat the S&P 500 on Mansfield relative strength, while 11 of 22 beat the sector itself. Amer Sports, Inc. leads with revenue of $7,039 million, based on 19 of 22 comparable companies through Mar 2026.
Which Leisure company is largest by revenue?
Amer Sports, Inc. leads with revenue of $7,039 million, based on 19 of 22 comparable companies through Mar 2026.
Which Leisure company is growing fastest?
Amer Sports, Inc. has the fastest current revenue growth at 28.8%, across 19 of 22 comparable companies.
Which Leisure company has the strongest 4-Factor Sector Score?
Life Time Group Holdings, Inc. ranks first at 65.7/100 with 82% evidence confidence. The score prioritizes research; it is not a buy recommendation.
Which Leisure company reports the most CAPEX?
Life Time Group Holdings, Inc. reports the largest latest CAPEX at $260 million, with 22 of 22 companies comparable.
Which Leisure company has the least gross debt?
Clarus Corporation has the lowest comparable gross debt at $0 million. Six Flags Entertainment Corporation has the highest at $5,532 million.
Which Leisure company has the lowest comparable PEG?
JAKKS Pacific, Inc. has the lowest comparable Guarded PEG at 0.21, among 8 of 22 companies that pass the metric’s comparability rules.
How much history does this Leisure comparison include?
The page compares up to 20 reported quarters per company for fundamentals, CAPEX, debt and valuation, ending Jun 2026. Missing observations remain blank rather than being estimated.
How is the 4-Factor Sector Score calculated?
The four visible contributions add directly: growth and earnings up to 35 points, capital efficiency up to 25, valuation up to 20, and relative strength up to 20. Missing or stale evidence moves only the affected contribution toward neutral.
Companies
22
complete canonical membership
Combined market value
$80.6B
Amer Sports, Inc.
Revenue growing
8/19
positive TTM year-on-year growth
Beating S&P 500
12/22
positive Mansfield relative strength
Global company selection
00 · research priority, made explicit
4-Factor Sector Score
An additive sector-relative research score. The four displayed point contributions always equal the total: Growth & earnings (35), Capital efficiency (25), Valuation (20), and Relative strength (20). Missing or stale evidence is absorbed inside the affected factor, never applied as a hidden adjustment.
Growth & earnings · 35%Capital efficiency · 25%Valuation · 20%Relative strength · 20%
Life Time Group Holdings, Inc. has the strongest current balance of earnings trajectory, business quality, valuation and price confirmation, with 82% evidence confidence.
JAKKS Pacific, Inc. looks inexpensive relative to peers or its own history, but its earnings trajectory has not yet earned the valuation signal.
Callaway Golf Company has stronger price confirmation than earnings confirmation; that is a research prompt, not permission to chase.
Missing observations are not scored as bad. Their missing weight lowers confidence and pulls the final score toward neutral. PEG is guarded: positive earnings, positive 5–60% three-year EPS growth, and a positive P/E are required.
1. Life Time Group Holdings, Inc. · LTH
65.7/100 · Favorable setup · 82% evidence
Exact sum: 22.7 + 11.6 + 11.8 + 19.6 = 65.7
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
22.7/35Growth & earnings
Revenue 12.8% · PAT 86% · OPM change 1.9 pp
83% evidence
11.6/25Capital efficiency
ROCE 1.9% · debt/equity 1.29×
80% evidence
11.8/20Valuation
P/E 15.8× · PEG 1.1
65% evidence
19.6/20Relative strength
RS sector 38% · RS bench 43.3% · 1Y 63.8%
100% evidence
2. Escalade, Incorporated · ESCA
60.9/100 · Mixed-positive evidence · 76% evidence
Exact sum: 18 + 15.5 + 12.6 + 14.8 = 60.9
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
18.0/35Growth & earnings
Revenue -3.6% · PAT 6.7% · OPM change 3.9 pp
83% evidence
15.5/25Capital efficiency
ROCE 3.1% · debt/equity 0.1×
80% evidence
12.6/20Valuation
P/E 15.3× · PEG 1.07
65% evidence
14.8/20Relative strength
RS sector 17.3% · RS bench 22% · 1Y 68.8%
70% evidence
3. Amer Sports, Inc. · AS
55.8/100 · Mixed-positive evidence · 72% evidence
Exact sum: 25.3 + 15 + 9.3 + 6.2 = 55.8
Decision use: Acceleration candidate, not a confirmed leader: earnings are strong but sector-relative strength is -9.2% and the one-year return is -1.4%. Do not upgrade until sector-relative strength is above zero and another reported period confirms growth.
25.3/35Growth & earnings
Revenue 28.8% · PAT 100% · OPM change 2 pp
83% evidence
15.0/25Capital efficiency
ROCE 4.3% · debt/equity 0.15×
80% evidence
9.3/20Valuation
P/E 41.1× · PEG —
15% evidence
6.2/20Relative strength
RS sector -9.2% · RS bench -5.8% · 1Y -1.4%
100% evidence
4. Hasbro, Inc. · HAS
55.8/100 · Thin evidence · provisional · 59% evidence
Exact sum: 23.2 + 13 + 11.2 + 8.4 = 55.8
Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
23.2/35Growth & earnings
Revenue — · PAT — · OPM change 7.8 pp
45% evidence
13.0/25Capital efficiency
ROCE 6.1% · debt/equity 5.33×
80% evidence
11.2/20Valuation
P/E 15.1× · PEG —
15% evidence
8.4/20Relative strength
RS sector 1% · RS bench 4.9% · 1Y 29.1%
100% evidence
5. OneSpaWorld Holdings Limited · OSW
55.7/100 · Mixed-positive evidence · 82% evidence
Exact sum: 19.3 + 13.9 + 8 + 14.5 = 55.7
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
19.3/35Growth & earnings
Revenue 9.5% · PAT 14.9% · OPM change 1.5 pp
83% evidence
13.9/25Capital efficiency
ROCE 3.6% · debt/equity 0.17×
80% evidence
8.0/20Valuation
P/E 30.6× · PEG 1.78
65% evidence
14.5/20Relative strength
RS sector 9.7% · RS bench 13.8% · 1Y 27.3%
100% evidence
6. Callaway Golf Company · CALY
52.6/100 · Mixed-positive evidence · 72% evidence
Exact sum: 16.2 + 14 + 8.7 + 13.7 = 52.6
Decision use: Price leads the evidence: RS versus the benchmark is 28.6%, but earnings trajectory is weak. Wait for revenue and profit confirmation.
16.2/35Growth & earnings
Revenue -2.2% · PAT -88.7% · OPM change 3.7 pp
83% evidence
14.0/25Capital efficiency
ROCE 3% · debt/equity 0.32×
80% evidence
8.7/20Valuation
P/E 99.1× · PEG —
15% evidence
13.7/20Relative strength
RS sector 23.6% · RS bench 28.6% · 1Y 124.8%
100% evidence
7. Funko, Inc. · FNKO
52.2/100 · Thin evidence · provisional · 59% evidence
Exact sum: 19.2 + 5.7 + 10.3 + 17 = 52.2
Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
19.2/35Growth & earnings
Revenue -10.5% · PAT — · OPM change 7.4 pp
62% evidence
5.7/25Capital efficiency
ROCE -2.5% · debt/equity 1.65×
80% evidence
10.3/20Valuation
P/E 20.6× · PEG —
15% evidence
17.0/20Relative strength
RS sector 42% · RS bench 47.7% · 1Y 76.9%
70% evidence
8. Planet Fitness, Inc. · PLNT
51.7/100 · Mixed-positive evidence · 76% evidence
Exact sum: 21.8 + 15 + 13.1 + 1.8 = 51.7
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
21.8/35Growth & earnings
Revenue 14.4% · PAT 27.1% · OPM change 0.7 pp
83% evidence
15.0/25Capital efficiency
ROCE 3.5% · debt/equity —
57% evidence
13.1/20Valuation
P/E 26.9× · PEG 0.88
65% evidence
1.8/20Relative strength
RS sector -40.9% · RS bench -38.8% · 1Y -48%
100% evidence
9. YETI Holdings, Inc. · YETI
50.9/100 · Thin evidence · provisional · 59% evidence
Exact sum: 12 + 12 + 10.5 + 16.4 = 50.9
Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
12.0/35Growth & earnings
Revenue — · PAT — · OPM change -10.6 pp
45% evidence
12.0/25Capital efficiency
ROCE 1.3% · debt/equity 0.34×
80% evidence
10.5/20Valuation
P/E 18.6× · PEG —
15% evidence
16.4/20Relative strength
RS sector 11.6% · RS bench 16% · 1Y 44.4%
100% evidence
10. Acushnet Holdings Corp. · GOLF
50.8/100 · Mixed-positive evidence · 82% evidence
Exact sum: 13.2 + 13.7 + 12.6 + 11.3 = 50.8
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
13.2/35Growth & earnings
Revenue 6.3% · PAT -21.8% · OPM change -0.3 pp
83% evidence
13.7/25Capital efficiency
ROCE 6% · debt/equity 1.39×
80% evidence
12.6/20Valuation
P/E 32.9× · PEG 0.88
65% evidence
11.3/20Relative strength
RS sector 2.8% · RS bench 6.8% · 1Y 33.6%
100% evidence
11. JAKKS Pacific, Inc. · JAKK
48.4/100 · Mixed-negative evidence · 69% evidence
Exact sum: 9.5 + 8.8 + 14.8 + 15.3 = 48.4
Decision use: Price leads the evidence: RS versus the benchmark is 25.8%, but earnings trajectory is weak. Wait for revenue and profit confirmation.
9.5/35Growth & earnings
Revenue -21.1% · PAT -80.4% · OPM change -1.9 pp
62% evidence
8.8/25Capital efficiency
ROCE -2% · debt/equity 0.21×
80% evidence
14.8/20Valuation
P/E 28.5× · PEG 0.21
65% evidence
15.3/20Relative strength
RS sector 21.1% · RS bench 25.8% · 1Y 55.4%
70% evidence
12. American Outdoor Brands, Inc. · AOUT
48.3/100 · Mixed-negative evidence · 62% evidence
Exact sum: 11.8 + 10.1 + 10.7 + 15.7 = 48.3
Decision use: Price leads the evidence: RS versus the benchmark is 27.8%, but earnings trajectory is weak. Wait for revenue and profit confirmation.
11.8/35Growth & earnings
Revenue -14.3% · PAT — · OPM change 0.7 pp
71% evidence
10.1/25Capital efficiency
ROCE -0.2% · debt/equity 0.19×
80% evidence
10.7/20Valuation
P/E 18.1× · PEG —
15% evidence
15.7/20Relative strength
RS sector 23.3% · RS bench 27.8% · 1Y 38%
70% evidence
13. Peloton Interactive, Inc. · PTON
48.2/100 · Mixed-negative evidence · 65% evidence
Exact sum: 20.8 + 8.5 + 9 + 9.9 = 48.2
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
20.8/35Growth & earnings
Revenue -3.2% · PAT — · OPM change 13.5 pp
62% evidence
8.5/25Capital efficiency
ROCE 3.9% · debt/equity 77.97×
80% evidence
9.0/20Valuation
P/E 85.8× · PEG —
15% evidence
9.9/20Relative strength
RS sector -4.9% · RS bench -1.6% · 1Y -0.8%
100% evidence
14. Johnson Outdoors Inc. · JOUT
47.9/100 · Thin evidence · provisional · 53% evidence
Exact sum: 17.4 + 12.9 + 8.8 + 8.8 = 47.9
Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
17.4/35Growth & earnings
Revenue — · PAT — · OPM change 1.2 pp
45% evidence
12.9/25Capital efficiency
ROCE 2% · debt/equity 0.11×
80% evidence
8.8/20Valuation
P/E 98.1× · PEG —
15% evidence
8.8/20Relative strength
RS sector -3.3% · RS bench 0.4% · 1Y 32.9%
70% evidence
15. Xponential Fitness, Inc. · XPOF
45.5/100 · Thin evidence · provisional · 56% evidence
Exact sum: 18.7 + 11.6 + 10 + 5.2 = 45.5
Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
18.7/35Growth & earnings
Revenue -6% · PAT — · OPM change 8.9 pp
62% evidence
11.6/25Capital efficiency
ROCE 5.1% · debt/equity 1.67×
80% evidence
10.0/20Valuation
P/E — · PEG —
0% evidence
5.2/20Relative strength
RS sector -14.3% · RS bench -11.4% · 1Y -34.6%
70% evidence
16. Tron Inc. · TRON
43.2/100 · Mixed-negative evidence · 62% evidence
Exact sum: 19.7 + 10 + 10 + 3.5 = 43.2
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
19.7/35Growth & earnings
Revenue -20% · PAT — · OPM change 9 pp
62% evidence
10.0/25Capital efficiency
ROCE -0.5% · debt/equity 0×
80% evidence
10.0/20Valuation
P/E — · PEG —
0% evidence
3.5/20Relative strength
RS sector -37.9% · RS bench -36.4% · 1Y -79.3%
100% evidence
17. Playboy, Inc. · PLBY
42.8/100 · Thin evidence · provisional · 56% evidence
Exact sum: 20.7 + 8.2 + 10 + 3.9 = 42.8
Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
20.7/35Growth & earnings
Revenue 5.2% · PAT — · OPM change 16.3 pp
62% evidence
8.2/25Capital efficiency
ROCE -0.7% · debt/equity 0.24×
80% evidence
10.0/20Valuation
P/E — · PEG —
0% evidence
3.9/20Relative strength
RS sector -31.2% · RS bench -28.6% · 1Y -33.3%
70% evidence
18. Mattel, Inc. · MAT
42.7/100 · Mixed-negative evidence · 75% evidence
Exact sum: 12.4 + 8.3 + 15.9 + 6.1 = 42.7
Decision use: Cheap but unconfirmed: require improving earnings before treating the valuation as an opportunity.
12.4/35Growth & earnings
Revenue -0.3% · PAT -4.8% · OPM change -5.5 pp
62% evidence
8.3/25Capital efficiency
ROCE -2% · debt/equity 1.23×
80% evidence
15.9/20Valuation
P/E 9.2× · PEG 0.36
65% evidence
6.1/20Relative strength
RS sector -19.7% · RS bench -16.6% · 1Y -8.4%
100% evidence
19. Six Flags Entertainment Corporation · FUN
42.3/100 · Mixed-negative evidence · 65% evidence
Exact sum: 22.9 + 3.6 + 8.5 + 7.3 = 42.3
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
22.9/35Growth & earnings
Revenue 11.2% · PAT — · OPM change 20.5 pp
62% evidence
3.6/25Capital efficiency
ROCE -4.3% · debt/equity 10.76×
80% evidence
8.5/20Valuation
P/E 112.2× · PEG —
15% evidence
7.3/20Relative strength
RS sector -13% · RS bench -10% · 1Y -36.9%
100% evidence
20. United Parks & Resorts Inc. · PRKS
40.2/100 · Mixed-negative evidence · 75% evidence
Exact sum: 10.6 + 6.8 + 7.9 + 14.9 = 40.2
Decision use: Price leads the evidence: RS versus the benchmark is 5.8%, but earnings trajectory is weak. Wait for revenue and profit confirmation.
10.6/35Growth & earnings
Revenue -3.6% · PAT -32.7% · OPM change -9 pp
62% evidence
6.8/25Capital efficiency
ROCE -0.4% · debt/equity 203.54×
80% evidence
7.9/20Valuation
P/E 12.3× · PEG 2.24
65% evidence
14.9/20Relative strength
RS sector 2.3% · RS bench 5.8% · 1Y 0.8%
100% evidence
21. Clarus Corporation · CLAR
39.3/100 · Thin evidence · provisional · 59% evidence
Exact sum: 13.9 + 9.2 + 10.2 + 6 = 39.3
Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
13.9/35Growth & earnings
Revenue -1.2% · PAT — · OPM change 1.4 pp
62% evidence
9.2/25Capital efficiency
ROCE -2.6% · debt/equity 0×
80% evidence
10.2/20Valuation
P/E 20.7× · PEG —
15% evidence
6.0/20Relative strength
RS sector -10.7% · RS bench -7.4% · 1Y 3.5%
70% evidence
22. Lucky Strike Entertainment Corporation · LUCK
34.6/100 · Adverse evidence · 66% evidence
Exact sum: 11.6 + 9.5 + 9.2 + 4.3 = 34.6
Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
11.6/35Growth & earnings
Revenue 4.9% · PAT -4350% · OPM change 0.9 pp
83% evidence
9.5/25Capital efficiency
ROCE 2.2% · debt/equity 41.6×
80% evidence
9.2/20Valuation
P/E 49.6× · PEG —
15% evidence
4.3/20Relative strength
RS sector -26.3% · RS bench -23.7% · 1Y -26.8%
70% evidence
01 · compare level, then change
Revenue Scale & Growth Durability
Amer Sports, Inc. has the highest Revenue among the 22 Leisure companies compared here, at $7,039 million. Mattel, Inc. is next at $5,383 million. The same company also holds the highest Revenue growth, at 28.8%. 19 of 22 companies report a comparable reading, the latest through Mar 2026. Its Revenue series carries 17 reported observations across the 20-quarter window.
What the numbers say: Amer Sports, Inc. is the scale leader at $7,039 million, 30.8% ahead of Mattel, Inc.. Amer Sports, Inc.'s growth is 28.8% from a $7,039 million base, with 17 reported observations in the 20-quarter window. Treat the growth leader as an acceleration candidate, not as equally proven scale.
LeaderAmer Sports, Inc. · $7,039 million
Gap30.8% versus #2 · Mattel, Inc.
Persistence8/8 recent comparable periods
Coverage19/22 companies · 403 observations
Investor read: Amer Sports, Inc. is the scale benchmark; Amer Sports, Inc. is the acceleration watch. Promote the challenger only if growth persists and converts into margin and returns.
This conclusion weakens if: Amer Sports, Inc.'s growth falls below Amer Sports, Inc.'s for two consecutive comparable reports while operating margin also compresses.
Revenue is compared on a common reported-currency basis. Growth is year-on-year, so seasonality does not masquerade as progress.
Revenuelargest
1Amer Sports, Inc. AS$7.0B
2Mattel, Inc. MAT$5.4B
3Six Flags Entertainment Corporation FUN$3.1B
4Callaway Golf Company CALY$3.1B
5Life Time Group Holdings, Inc. LTH$3.1B
Revenue growthfastest growers
1Amer Sports, Inc. AS29%
2Planet Fitness, Inc. PLNT14%
3Life Time Group Holdings, Inc. LTH13%
4Six Flags Entertainment Corporation FUN11%
5OneSpaWorld Holdings Limited OSW9.5%
Revenue · company comparison
19/22 level · 19/22 change
Solid lines show level; dotted lines show change when “Both” is selected. Missing reports break the line rather than being invented.
All-company data · latest reported quarter
Each figure is the company’s latest single reported quarter. The rankings above use trailing-twelve-month or current-market values, so a company can legitimately show a different number in each.
| Company | Revenue | Revenue growth | Reported |
|---|---|---|---|
| Amer Sports, Inc. AS | $1.9B | 32% | Mar 2026 |
| Hasbro, Inc. HAS | $1.0B | 13% | Jun 2026 |
| Mattel, Inc. MAT | $862M | 4.2% | Mar 2026 |
| Life Time Group Holdings, Inc. LTH | $789M | 12% | Mar 2026 |
| Acushnet Holdings Corp. GOLF | $753M | 7.1% | Mar 2026 |
| Callaway Golf Company CALY | $688M | 9.2% | Mar 2026 |
| Peloton Interactive, Inc. PTON | $631M | 1.1% | Mar 2026 |
| YETI Holdings, Inc. YETI | $380M | -15% | Jun 2026 |
| Lucky Strike Entertainment Corporation LUCK | $342M | 0.6% | Mar 2026 |
| Planet Fitness, Inc. PLNT | $337M | 22% | Mar 2026 |
| United Parks & Resorts Inc. PRKS | $278M | -3.1% | Mar 2026 |
| OneSpaWorld Holdings Limited OSW | $248M | 13% | Mar 2026 |
| Six Flags Entertainment Corporation FUN | $226M | 12% | Mar 2026 |
| Funko, Inc. FNKO | $201M | 5.2% | Mar 2026 |
| Johnson Outdoors Inc. JOUT | $194M | 7.2% | Jun 2026 |
| JAKKS Pacific, Inc. JAKK | $107M | -5.3% | Mar 2026 |
| Clarus Corporation CLAR | $62M | 3.3% | Mar 2026 |
| Xponential Fitness, Inc. XPOF | $61M | -21% | Mar 2026 |
| Escalade, Incorporated ESCA | $56M | 1.8% | Mar 2026 |
| American Outdoor Brands, Inc. AOUT | $47M | -24% | Jun 2026 |
| Playboy, Inc. PLBY | $30M | 3.5% | Mar 2026 |
| Tron Inc. TRON | $1M | 0.0% | Mar 2026 |
Full 20-quarter history · every available company
Revenue · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
$522M
$421M
$606M
$659M
$558M
$447M
$686M
$689M
$593M
$413M
$708M
$684M
$621M
$445M
$703M
$720M
$658M
$477M
$753M
—
Amer Sports, Inc. · AS
—
—
$809M
$694M
$847M
$1.2B
$1.1B
$857M
$1.1B
$1.3B
$1.2B
$1.0B
$1.4B
$1.6B
$1.5B
$1.2B
$1.8B
$2.1B
$1.9B
—
Callaway Golf Company · CALY
$857M
$712M
$1.0B
$1.1B
$989M
$851M
$1.2B
$1.2B
$1.0B
$897M
$1.1B
$1.2B
$1.0B
$371M
$630M
$1.1B
$934M
$368M
$688M
—
Hasbro, Inc. · HAS
$2.0B
$2.0B
$1.2B
$1.3B
$1.7B
$1.7B
—
$1.0B
$1.2B
$1.5B
$757M
$995M
$1.3B
$1.1B
$887M
$981M
$1.4B
$1.4B
$1.0B
—
Life Time Group Holdings, Inc. · LTH
$385M
$361M
$392M
$461M
$496M
$473M
$511M
$562M
$585M
$559M
$597M
$668M
$693M
$663M
$706M
$761M
$783M
$745M
$789M
—
Mattel, Inc. · MAT
$1.8B
$1.8B
$1.0B
$1.2B
$1.8B
$1.4B
$815M
$1.1B
$1.9B
$1.6B
$810M
$1.1B
$1.8B
$1.6B
$827M
$1.0B
$1.7B
$1.8B
$862M
—
OneSpaWorld Holdings Limited · OSW
$44M
$86M
$88M
$127M
$162M
$169M
$182M
$201M
$216M
$195M
$211M
$225M
$242M
$217M
$220M
$241M
$259M
$242M
$248M
—
Peloton Interactive, Inc. · PTON
$805M
$1.1B
$964M
$679M
$617M
$793M
$749M
$642M
$596M
$744M
$718M
$644M
$586M
$674M
$624M
$607M
$551M
$657M
$631M
—
Planet Fitness, Inc. · PLNT
$154M
$184M
$187M
$224M
$244M
$281M
$222M
$286M
$278M
$285M
$248M
$301M
$292M
$340M
$277M
$341M
$330M
$376M
$337M
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
$85M
$501M
$842M
$371M
$102M
$572M
$1.3B
$687M
$202M
$930M
$1.3B
$650M
$226M
—
United Parks & Resorts Inc. · PRKS
$521M
$371M
$271M
$505M
$565M
$391M
$293M
$496M
$548M
$389M
$297M
$498M
$546M
$384M
$287M
$490M
$512M
$374M
$278M
—
YETI Holdings, Inc. · YETI
$358M
$363M
$443M
$294M
$420M
$434M
—
$303M
$403M
$520M
$341M
$463M
$478M
$547M
$351M
$446M
$488M
—
$584M
$380M
Revenue growth · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
—
—
—
5.4%
6.9%
6.2%
13%
4.6%
6.3%
-7.6%
3.2%
-0.7%
4.7%
7.8%
-0.7%
5.3%
6.0%
7.2%
7.1%
—
Amer Sports, Inc. · AS
—
—
—
—
—
—
30%
23%
35%
9.7%
14%
17%
18%
24%
23%
23%
30%
28%
32%
—
Callaway Golf Company · CALY
—
—
—
22%
15%
20%
12%
5.7%
5.3%
5.4%
-2.0%
-1.9%
-2.7%
-59%
-45%
-4.1%
-7.8%
-0.8%
9.2%
—
Hasbro, Inc. · HAS
—
—
—
1.3%
-15%
-17%
—
-25%
-28%
-10%
—
-0.6%
5.9%
-27%
17%
-1.4%
8.4%
31%
13%
—
Life Time Group Holdings, Inc. · LTH
—
—
—
43%
29%
31%
30%
22%
18%
18%
17%
19%
18%
19%
18%
14%
13%
12%
12%
—
Mattel, Inc. · MAT
—
—
—
20%
-0.3%
-22%
-22%
-12%
9.3%
16%
-0.6%
-0.6%
-3.9%
1.5%
2.1%
-5.7%
-5.9%
7.3%
4.2%
—
OneSpaWorld Holdings Limited · OSW
—
—
—
1,311%
268%
97%
107%
58%
33%
15%
16%
12%
12%
11%
4.3%
7.1%
7.0%
12%
13%
—
Peloton Interactive, Inc. · PTON
—
—
—
-28%
-23%
-30%
-22%
-5.5%
-3.4%
-6.2%
-4.1%
0.3%
-1.7%
-9.4%
-13%
-5.8%
-6.0%
-2.5%
1.1%
—
Planet Fitness, Inc. · PLNT
—
—
—
64%
58%
53%
19%
28%
14%
1.4%
12%
5.2%
5.0%
19%
12%
13%
13%
11%
22%
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
—
—
—
—
20%
14%
60%
85%
98%
63%
-2.2%
-5.4%
12%
—
United Parks & Resorts Inc. · PRKS
—
—
—
15%
8.5%
5.4%
8.1%
-1.8%
-3.0%
-0.5%
1.4%
0.4%
-0.4%
-1.3%
-3.4%
-1.6%
-6.2%
-2.6%
-3.1%
—
YETI Holdings, Inc. · YETI
—
—
—
—
17%
20%
—
3.1%
-4.1%
20%
—
53%
19%
5.2%
2.9%
-3.7%
2.1%
—
66%
-15%
02 · compare level, then change
Operating Economics & Margin Trend
Planet Fitness, Inc. has the highest OPM among the 22 Leisure companies compared here, at 29.3%. Hasbro, Inc. is next at 27%. Six Flags Entertainment Corporation has the highest Margin change at +20.5 percentage points, so level and change sit with different companies. 22 of 22 companies report a comparable reading, the latest through Mar 2026.
What the numbers say: Planet Fitness, Inc. leads opm at 29.3%; Six Flags Entertainment Corporation leads margin change at +20.5 percentage points.
LeaderPlanet Fitness, Inc. · 29.3%
Gap8.5% versus #2 · Hasbro, Inc.
Persistence8/8 recent comparable periods
Coverage22/22 companies · 403 observations
Investor read: Planet Fitness, Inc. sets the level benchmark; use the change leader as an inflection watch only after another comparable report confirms it.
This conclusion weakens if: The next two comparable reports reverse the current margin change signal.
Operating margin compares operating profit with revenue. Improvement is measured in percentage points, not percentage growth.
OPMhighest
1Planet Fitness, Inc. PLNT29%
2Hasbro, Inc. HAS27%
3Xponential Fitness, Inc. XPOF22%
4Callaway Golf Company CALY20%
5Lucky Strike Entertainment Corporation LUCK19%
Margin changefastest expanders
1Six Flags Entertainment Corporation FUN+20.5 pp
2Playboy, Inc. PLBY+16.3 pp
3Peloton Interactive, Inc. PTON+13.5 pp
4Tron Inc. TRON+9.0 pp
5Xponential Fitness, Inc. XPOF+8.9 pp
Operating margin · company comparison
22/22 level · 22/22 change
Solid lines show level; dotted lines show change when “Both” is selected. Missing reports break the line rather than being invented.
All-company data · latest reported quarter
Each figure is the company’s latest single reported quarter. The rankings above use trailing-twelve-month or current-market values, so a company can legitimately show a different number in each.
| Company | OPM | Margin change | Reported |
|---|---|---|---|
| Planet Fitness, Inc. PLNT | 29% | +0.7 pp | Mar 2026 |
| Hasbro, Inc. HAS | 27% | +7.8 pp | Jun 2026 |
| Xponential Fitness, Inc. XPOF | 22% | +8.9 pp | Mar 2026 |
| Callaway Golf Company CALY | 20% | +3.7 pp | Mar 2026 |
| Lucky Strike Entertainment Corporation LUCK | 19% | +0.9 pp | Mar 2026 |
| Life Time Group Holdings, Inc. LTH | 17% | +1.9 pp | Mar 2026 |
| Amer Sports, Inc. AS | 17% | +2.0 pp | Mar 2026 |
| Acushnet Holdings Corp. GOLF | 16% | −0.3 pp | Mar 2026 |
| Escalade, Incorporated ESCA | 11% | +3.9 pp | Mar 2026 |
| OneSpaWorld Holdings Limited OSW | 9.2% | +1.5 pp | Mar 2026 |
| Peloton Interactive, Inc. PTON | 8.3% | +13.5 pp | Mar 2026 |
| Johnson Outdoors Inc. JOUT | 5.3% | +1.2 pp | Jun 2026 |
| YETI Holdings, Inc. YETI | 3.3% | −10.6 pp | Jun 2026 |
| American Outdoor Brands, Inc. AOUT | -0.8% | +0.7 pp | Jun 2026 |
| United Parks & Resorts Inc. PRKS | -3.1% | −9.0 pp | Mar 2026 |
| Funko, Inc. FNKO | -4.8% | +7.4 pp | Mar 2026 |
| JAKKS Pacific, Inc. JAKK | -5.2% | −1.9 pp | Mar 2026 |
| Playboy, Inc. PLBY | -5.4% | +16.3 pp | Mar 2026 |
| Clarus Corporation CLAR | -9.8% | +1.4 pp | Mar 2026 |
| Mattel, Inc. MAT | -12% | −5.5 pp | Mar 2026 |
| Tron Inc. TRON | -50% | +9.0 pp | Mar 2026 |
| Six Flags Entertainment Corporation FUN | -138% | +20.5 pp | Mar 2026 |
Full 20-quarter history · every available company
OPM · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
10%
-5.2%
17%
13%
14%
2.6%
18%
15%
13%
-6.0%
17%
16%
13%
-1.2%
16%
15%
14%
-3.8%
16%
—
Amer Sports, Inc. · AS
—
—
6.1%
-1.6%
8.3%
-4.8%
12%
0.9%
9.1%
4.5%
9.1%
-0.8%
13%
12%
15%
3.5%
12%
11%
17%
—
Callaway Golf Company · CALY
8.9%
-7.7%
9.1%
12%
6.9%
-4.1%
6.9%
9.8%
7.1%
-3.6%
5.8%
8.9%
3.3%
-6.6%
16%
9.5%
3.0%
-15%
20%
—
Hasbro, Inc. · HAS
19%
8.5%
10%
16%
12%
-7.5%
—
1.8%
-16%
-11%
15%
21%
24%
5.4%
19%
-81%
25%
21%
27%
—
Life Time Group Holdings, Inc. · LTH
-4.6%
-94%
-2.8%
4.5%
11%
9.5%
13%
9.3%
8.0%
11%
12%
16%
14%
13%
15%
14%
17%
17%
17%
—
Mattel, Inc. · MAT
22%
14%
7.7%
10%
22%
5.6%
-14%
5.8%
25%
8.6%
-4.4%
7.7%
27%
9.6%
-6.4%
7.7%
22%
8.0%
-12%
—
OneSpaWorld Holdings Limited · OSW
-28%
-4.7%
-7.3%
0.8%
6.1%
6.3%
6.1%
6.7%
7.8%
6.5%
8.0%
8.4%
10%
7.9%
7.7%
9.2%
10%
6.8%
9.2%
—
Peloton Interactive, Inc. · PTON
-45%
-38%
-76%
-179%
-61%
-42%
-36%
-35%
-22%
-25%
-20%
-9.8%
2.1%
-6.8%
-5.2%
4.9%
7.5%
-2.2%
8.3%
—
Planet Fitness, Inc. · PLNT
29%
16%
26%
25%
25%
23%
24%
27%
26%
25%
27%
29%
28%
26%
29%
30%
32%
28%
29%
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
-145%
19%
36%
7.8%
-124%
22%
20%
7.4%
-159%
8.0%
-84%
-3.8%
-138%
—
United Parks & Resorts Inc. · PRKS
38%
23%
3.7%
35%
39%
26%
4.0%
31%
37%
23%
7.4%
33%
37%
20%
5.9%
29%
30%
15%
-3.1%
—
YETI Holdings, Inc. · YETI
20%
19%
21%
11%
16%
16%
—
5.0%
13%
19%
7.6%
15%
15%
15%
6.2%
14%
11%
—
13%
3.3%
Margin change · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
—
—
—
−4.1 pp
+3.5 pp
+7.8 pp
+0.8 pp
+2.0 pp
−0.4 pp
−8.6 pp
−1.0 pp
+0.1 pp
0.0 pp
+4.8 pp
−0.9 pp
−0.3 pp
+0.9 pp
−2.6 pp
−0.3 pp
—
Amer Sports, Inc. · AS
—
—
—
—
—
—
+6.3 pp
+2.5 pp
+0.8 pp
+9.3 pp
−3.3 pp
−1.7 pp
+4.0 pp
+7.3 pp
+5.4 pp
+4.3 pp
−0.8 pp
−0.9 pp
+2.0 pp
—
Callaway Golf Company · CALY
—
—
—
−0.1 pp
−2.0 pp
+3.6 pp
−2.2 pp
−1.8 pp
+0.2 pp
+0.5 pp
−1.1 pp
−0.9 pp
−3.8 pp
−3.0 pp
+10.6 pp
+0.6 pp
−0.3 pp
−8.1 pp
+3.7 pp
—
Hasbro, Inc. · HAS
—
—
—
+10.6 pp
−7.1 pp
−16.0 pp
—
−14.6 pp
−27.2 pp
−3.8 pp
—
+19.5 pp
+39.2 pp
+16.7 pp
+3.9 pp
−102.7 pp
+1.0 pp
+15.2 pp
+7.8 pp
—
Life Time Group Holdings, Inc. · LTH
—
—
—
+22.2 pp
+15.8 pp
+103.3 pp
+16.0 pp
+4.8 pp
−3.2 pp
+1.0 pp
−1.1 pp
+6.4 pp
+5.5 pp
+2.6 pp
+3.1 pp
−1.5 pp
+3.8 pp
+4.3 pp
+1.9 pp
—
Mattel, Inc. · MAT
—
—
—
+5.3 pp
+0.2 pp
−8.7 pp
−21.8 pp
−4.3 pp
+2.4 pp
+3.0 pp
+9.7 pp
+1.9 pp
+1.8 pp
+1.0 pp
−2.0 pp
0.0 pp
−4.6 pp
−1.6 pp
−5.5 pp
—
OneSpaWorld Holdings Limited · OSW
—
—
—
+186.1 pp
+34.0 pp
+11.0 pp
+13.4 pp
+5.9 pp
+1.7 pp
+0.2 pp
+1.9 pp
+1.7 pp
+2.5 pp
+1.4 pp
−0.3 pp
+0.8 pp
−0.1 pp
−1.1 pp
+1.5 pp
—
Peloton Interactive, Inc. · PTON
—
—
—
−146.5 pp
−16.0 pp
−4.3 pp
+40.8 pp
+143.5 pp
+38.5 pp
+16.6 pp
+15.1 pp
+25.4 pp
+24.3 pp
+18.4 pp
+15.2 pp
+14.7 pp
+5.4 pp
+4.6 pp
+13.5 pp
—
Planet Fitness, Inc. · PLNT
—
—
—
−4.8 pp
−3.6 pp
+7.0 pp
−2.6 pp
+2.4 pp
+0.8 pp
+2.1 pp
+3.0 pp
+2.1 pp
+1.7 pp
+1.4 pp
+2.1 pp
+1.0 pp
+4.6 pp
+1.8 pp
+0.7 pp
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
—
—
—
—
+21.1 pp
+2.9 pp
−16.9 pp
−0.4 pp
−34.6 pp
−13.6 pp
−103.2 pp
−11.2 pp
+20.5 pp
—
United Parks & Resorts Inc. · PRKS
—
—
—
−2.8 pp
+0.5 pp
+3.1 pp
+0.3 pp
−4.0 pp
−1.4 pp
−3.1 pp
+3.4 pp
+1.7 pp
−0.3 pp
−3.3 pp
−1.5 pp
−4.3 pp
−7.2 pp
−4.6 pp
−9.0 pp
—
YETI Holdings, Inc. · YETI
—
—
—
—
−3.9 pp
−3.2 pp
—
−6.3 pp
−3.8 pp
+3.1 pp
—
+9.5 pp
+2.1 pp
−3.8 pp
−1.4 pp
−0.6 pp
−3.5 pp
—
+6.7 pp
−10.6 pp
03 · compare level, then change
Profit Scale & Acceleration
Mattel, Inc. has the highest Net profit among the 22 Leisure companies compared here, at $476 million. Amer Sports, Inc. is next at $472 million. Amer Sports, Inc. has the highest Profit growth at the 100% top of the scoring scale, so level and change sit with different companies.
What the numbers say: Mattel, Inc. leads with $476 million of TTM profit, 0.8% above Amer Sports, Inc.. Amer Sports, Inc. shows ≥100% on the scoring scale (125.8% uncapped) growth from a $472 million profit base. Compare the size of the base and persistence before ranking acceleration above profit scale.
LeaderMattel, Inc. · $476 million
Gap0.8% versus #2 · Amer Sports, Inc.
Persistence3/8 recent comparable periods
Coverage19/22 companies · 403 observations
Investor read: Mattel, Inc. sets the level benchmark; use the change leader as an inflection watch only after another comparable report confirms it.
This conclusion weakens if: The next two comparable reports reverse the current profit growth signal.
Net profit is the residual after operating costs, interest and tax. Growth off a loss or near-zero base is excluded from the fastest-grower rank.
Net profitlargest
1Mattel, Inc. MAT$476M
2Amer Sports, Inc. AS$472M
3Life Time Group Holdings, Inc. LTH$385M
4Planet Fitness, Inc. PLNT$230M
5Acushnet Holdings Corp. GOLF$169M
Profit growthfastest growers
1Amer Sports, Inc. AS100%
2Life Time Group Holdings, Inc. LTH86%
3Planet Fitness, Inc. PLNT27%
4OneSpaWorld Holdings Limited OSW15%
5Escalade, Incorporated ESCA6.7%
Net profit · company comparison
19/22 level · 8/22 change
Solid lines show level; dotted lines show change when “Both” is selected. Missing reports break the line rather than being invented.
All-company data · latest reported quarter
Each figure is the company’s latest single reported quarter. The rankings above use trailing-twelve-month or current-market values, so a company can legitimately show a different number in each.
| Company | Net profit | Profit growth | Reported |
|---|---|---|---|
| Hasbro, Inc. HAS | $200M | 100% | Jun 2026 |
| Amer Sports, Inc. AS | $170M | 23% | Mar 2026 |
| Life Time Group Holdings, Inc. LTH | $88M | 16% | Mar 2026 |
| Acushnet Holdings Corp. GOLF | $81M | -18% | Mar 2026 |
| Callaway Golf Company CALY | $75M | 19% | Mar 2026 |
| Mattel, Inc. MAT | $57M | -25% | Mar 2026 |
| Planet Fitness, Inc. PLNT | $52M | 24% | Mar 2026 |
| Peloton Interactive, Inc. PTON | $26M | — | Mar 2026 |
| Tron Inc. TRON | $22M | — | Mar 2026 |
| OneSpaWorld Holdings Limited OSW | $21M | 40% | Mar 2026 |
| Lucky Strike Entertainment Corporation LUCK | $17M | 31% | Mar 2026 |
| YETI Holdings, Inc. YETI | $10M | -80% | Jun 2026 |
| Johnson Outdoors Inc. JOUT | $9M | 13% | Jun 2026 |
| Escalade, Incorporated ESCA | $4M | 33% | Mar 2026 |
| American Outdoor Brands, Inc. AOUT | $0M | -33% | Jun 2026 |
| Xponential Fitness, Inc. XPOF | $-1M | -150% | Mar 2026 |
| Clarus Corporation CLAR | $-3M | -167% | Mar 2026 |
| JAKKS Pacific, Inc. JAKK | $-4M | -62% | Mar 2026 |
| Playboy, Inc. PLBY | $-4M | -1,333% | Mar 2026 |
| Funko, Inc. FNKO | $-18M | -80% | Mar 2026 |
| United Parks & Resorts Inc. PRKS | $-34M | -46% | Mar 2026 |
| Six Flags Entertainment Corporation FUN | $-269M | -961% | Mar 2026 |
Full 20-quarter history · every available company
Net profit · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
$40M
$-25M
$82M
$68M
$53M
$2M
$94M
$74M
$57M
$-26M
$85M
$70M
$55M
$-8M
$99M
$75M
$48M
$-35M
$81M
—
Amer Sports, Inc. · AS
—
—
$-19M
$-62M
$-2M
$-148M
$19M
$-97M
$-36M
$-95M
$7M
$-2M
$56M
$17M
$138M
$22M
$146M
$134M
$170M
—
Callaway Golf Company · CALY
$50M
$-96M
$87M
$108M
$39M
$-76M
$21M
$117M
$30M
$77M
$12M
$52M
$-23M
$94M
$63M
$34M
$-22M
$-66M
$75M
—
Hasbro, Inc. · HAS
$255M
$85M
$63M
$141M
$128M
$-129M
—
$-22M
$-235M
$-170M
$59M
$139M
$223M
$-27M
$100M
$-855M
$234M
$203M
$200M
—
Life Time Group Holdings, Inc. · LTH
$-45M
$-305M
$-38M
$-2M
$25M
$14M
$27M
$17M
$8M
$24M
$25M
$53M
$41M
$37M
$76M
$72M
$102M
$123M
$88M
—
Mattel, Inc. · MAT
$791M
$225M
$15M
$60M
$284M
$9M
$-111M
$24M
$141M
$142M
$-33M
$50M
$365M
$134M
$-49M
$47M
$272M
$100M
$57M
—
OneSpaWorld Holdings Limited · OSW
$-12M
$-11M
$-6M
$56M
$6M
$-2M
$-16M
$-3M
$23M
$-7M
$21M
$16M
$22M
$14M
$15M
$20M
$24M
$12M
$21M
—
Peloton Interactive, Inc. · PTON
$-376M
$-439M
$-757M
$-1.3B
$-409M
$-335M
$-276M
$-242M
$-159M
$-195M
$-167M
$-31M
$-1M
$-92M
$-48M
$22M
$14M
$-39M
$26M
—
Planet Fitness, Inc. · PLNT
$19M
$6M
$18M
$25M
$31M
$36M
$25M
$44M
$41M
$37M
$35M
$49M
$42M
$48M
$42M
$58M
$59M
$61M
$52M
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
$-135M
$54M
$215M
$-10M
$-133M
$56M
$135M
$-264M
$-220M
$-75M
$-1.2B
$-92M
$-269M
—
United Parks & Resorts Inc. · PRKS
$102M
$72M
$-9M
$117M
$135M
$49M
$-16M
$87M
$124M
$40M
$-11M
$91M
$120M
$28M
$-16M
$80M
$89M
$15M
$-34M
—
YETI Holdings, Inc. · YETI
$56M
$53M
$73M
$26M
$46M
$46M
—
$11M
$38M
$79M
$16M
$50M
$56M
$53M
$17M
$51M
$39M
—
$58M
$10M
Profit growth · reported quarter history
Showing the 12 largest of 20 companies with a series here. The remaining 8 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
—
—
—
-18%
33%
—
15%
8.8%
7.6%
-1,400%
-9.6%
-5.4%
-3.5%
—
16%
7.1%
-13%
—
-18%
—
Amer Sports, Inc. · AS
—
—
—
—
—
—
—
—
—
—
-63%
—
—
—
1,871%
—
161%
688%
23%
—
Callaway Golf Company · CALY
—
—
—
42%
-22%
—
-76%
8.3%
-23%
—
-43%
-56%
-177%
22%
425%
-35%
—
-170%
19%
—
Hasbro, Inc. · HAS
—
—
—
—
-50%
-252%
—
-116%
-284%
—
—
—
—
—
69%
-715%
4.9%
—
100%
—
Life Time Group Holdings, Inc. · LTH
—
—
—
—
—
—
—
—
-68%
71%
-7.4%
212%
413%
54%
204%
36%
149%
232%
16%
—
Lucky Strike Entertainment Corporation · LUCK
—
—
—
—
13%
—
—
—
711%
—
2,300%
—
-84%
56%
-46%
—
-161%
-146%
31%
—
Mattel, Inc. · MAT
—
—
—
—
-64%
-96%
-840%
-60%
-50%
1,478%
—
108%
159%
-5.6%
—
-6.0%
-25%
-25%
—
—
OneSpaWorld Holdings Limited · OSW
—
—
—
—
—
—
—
-105%
283%
—
—
—
-4.4%
—
-29%
25%
9.1%
-14%
40%
—
Planet Fitness, Inc. · PLNT
—
—
—
67%
63%
500%
39%
76%
32%
2.8%
40%
11%
2.4%
30%
20%
18%
40%
27%
24%
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
—
—
—
—
—
3.7%
-37%
—
—
-234%
-961%
—
—
—
United Parks & Resorts Inc. · PRKS
—
—
—
-8.6%
32%
-32%
—
-26%
-8.2%
-18%
—
4.6%
-3.2%
-30%
—
-12%
-26%
-46%
—
—
YETI Holdings, Inc. · YETI
—
—
—
—
-18%
-13%
—
-58%
-17%
72%
—
355%
47%
-33%
6.3%
2.0%
-30%
—
241%
-80%
04 · compare level, then change
Capacity Spending & Returns On It
Life Time Group Holdings, Inc. has the highest CAPEX among the 22 Leisure companies compared here, at $260 million. Amer Sports, Inc. is next at $74 million. The same company also holds the highest CAPEX intensity, at 33%. 22 of 22 companies report a comparable reading, the latest through Mar 2026.
What the numbers say: Life Time Group Holdings, Inc. reports $260 million of CAPEX; Life Time Group Holdings, Inc. has the highest covered intensity at 33%. Coverage is only 22 of 22 companies and 393 reported observations, so this is partial evidence—not a complete sector rank.
LeaderLife Time Group Holdings, Inc. · $260 million
Gap251.4% versus #2 · Amer Sports, Inc.
Persistence8/8 recent comparable periods
Coverage22/22 companies · 393 observations
Investor read: Use the CAPEX rank as a diligence queue. Verify commissioning, utilization, cash conversion and post-investment ROCE before treating spend as value creation.
This conclusion weakens if: CAPEX rises without higher utilization, operating cash flow or incremental returns.
CAPEX is cash spent on property, plant, equipment and other reported capital assets. CAPEX intensity divides that spend by revenue; high intensity is a reinvestment signal, not proof that the reinvestment will earn attractive returns.
CAPEXlargest spenders
1Life Time Group Holdings, Inc. LTH$260M
2Amer Sports, Inc. AS$74M
3United Parks & Resorts Inc. PRKS$70M
4Mattel, Inc. MAT$65M
5Six Flags Entertainment Corporation FUN$54M
CAPEX intensityhighest reinvestment intensity
1Life Time Group Holdings, Inc. LTH33%
2United Parks & Resorts Inc. PRKS25%
3Six Flags Entertainment Corporation FUN24%
4Lucky Strike Entertainment Corporation LUCK9.1%
5Planet Fitness, Inc. PLNT7.7%
Capital expenditure · company comparison
22/22 level · 22/22 change
Solid lines show level; dotted lines show change when “Both” is selected. Missing reports break the line rather than being invented.
All-company data · latest reported quarter
Each figure is the company’s latest single reported quarter. The rankings above use trailing-twelve-month or current-market values, so a company can legitimately show a different number in each.
| Company | CAPEX | CAPEX intensity | Reported |
|---|---|---|---|
| Life Time Group Holdings, Inc. LTH | $260M | 33% | Mar 2026 |
| Amer Sports, Inc. AS | $74M | 3.8% | Mar 2026 |
| United Parks & Resorts Inc. PRKS | $70M | 25% | Mar 2026 |
| Mattel, Inc. MAT | $65M | 7.5% | Mar 2026 |
| Six Flags Entertainment Corporation FUN | $54M | 24% | Mar 2026 |
| Lucky Strike Entertainment Corporation LUCK | $31M | 9.1% | Mar 2026 |
| Planet Fitness, Inc. PLNT | $26M | 7.7% | Mar 2026 |
| Hasbro, Inc. HAS | $19M | 2.2% | Jun 2026 |
| Acushnet Holdings Corp. GOLF | $19M | 2.5% | Mar 2026 |
| YETI Holdings, Inc. YETI | $11M | 2.9% | Jun 2026 |
| Funko, Inc. FNKO | $8M | 4.0% | Mar 2026 |
| Callaway Golf Company CALY | $7M | 1.0% | Mar 2026 |
| Johnson Outdoors Inc. JOUT | $6M | 3.1% | Jun 2026 |
| JAKKS Pacific, Inc. JAKK | $6M | 5.6% | Mar 2026 |
| OneSpaWorld Holdings Limited OSW | $4M | 1.6% | Mar 2026 |
| Peloton Interactive, Inc. PTON | $2M | 0.3% | Mar 2026 |
| Clarus Corporation CLAR | $2M | 3.2% | Mar 2026 |
| Escalade, Incorporated ESCA | $1M | 1.8% | Mar 2026 |
| Playboy, Inc. PLBY | $1M | 3.3% | Mar 2026 |
| Tron Inc. TRON | $0M | 0.0% | Mar 2026 |
| Xponential Fitness, Inc. XPOF | $0M | 0.0% | Mar 2026 |
| American Outdoor Brands, Inc. AOUT | $0M | 0.0% | Jun 2026 |
Full 20-quarter history · every available company
CAPEX · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
$7M
$18M
$12M
$9M
$13M
$28M
$12M
$16M
$15M
$33M
$7M
$15M
$20M
$32M
$11M
$14M
$26M
$23M
$19M
—
Amer Sports, Inc. · AS
—
—
$11M
$11M
$22M
$35M
$22M
$29M
$32M
$41M
$59M
$47M
$51M
$72M
$41M
$45M
$56M
$75M
$74M
—
Callaway Golf Company · CALY
$78M
$123M
$124M
$119M
$110M
$179M
$121M
$141M
$126M
—
$65M
$84M
$78M
—
$8M
—
$66M
—
$7M
—
Hasbro, Inc. · HAS
$35M
$35M
$29M
$47M
$55M
$44M
—
$53M
$59M
$48M
$22M
$27M
$18M
$19M
$14M
$16M
$20M
$14M
$22M
$19M
Life Time Group Holdings, Inc. · LTH
$80M
$127M
$111M
$142M
$157M
$181M
$171M
$166M
$193M
$168M
$157M
$144M
$87M
$136M
$142M
$222M
$222M
$305M
$260M
—
Mattel, Inc. · MAT
$41M
$36M
$36M
$42M
$49M
$59M
$43M
$30M
$44M
$43M
$30M
$35M
$91M
$46M
$36M
$40M
$49M
$57M
$65M
—
OneSpaWorld Holdings Limited · OSW
$1M
$2M
$1M
$1M
$1M
$2M
$1M
$1M
$1M
$3M
$1M
$1M
$1M
$3M
$2M
$3M
$6M
$5M
$4M
—
Peloton Interactive, Inc. · PTON
$91M
$100M
$77M
$70M
$44M
$6M
$14M
$19M
$4M
$6M
$3M
$7M
$2M
$1M
$2M
$5M
$5M
$1M
$2M
—
Planet Fitness, Inc. · PLNT
$12M
$22M
$24M
$18M
$24M
$35M
$23M
$22M
$39M
$51M
$26M
$38M
$49M
$42M
$23M
$36M
$55M
$50M
$26M
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
$62M
$62M
$45M
$51M
$57M
$61M
$110M
$93M
$140M
$168M
$100M
$72M
$54M
—
United Parks & Resorts Inc. · PRKS
$29M
$55M
$35M
$66M
$50M
$50M
$70M
$76M
$89M
$71M
$87M
$80M
$55M
$26M
$57M
$54M
$57M
$50M
$70M
—
YETI Holdings, Inc. · YETI
$13M
$15M
$15M
$13M
$13M
$6M
—
$10M
$15M
$12M
$11M
$11M
$10M
$10M
$9M
$11M
$12M
—
$11M
$11M
CAPEX intensity · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
1.3%
4.3%
2.0%
1.4%
2.3%
6.3%
1.7%
2.3%
2.5%
8.0%
1.0%
2.2%
3.2%
7.2%
1.6%
1.9%
4.0%
4.8%
2.5%
—
Amer Sports, Inc. · AS
—
—
1.4%
1.6%
2.6%
2.9%
2.1%
3.4%
2.8%
3.1%
4.9%
4.7%
3.8%
4.4%
2.8%
3.6%
3.2%
3.6%
3.8%
—
Callaway Golf Company · CALY
9.1%
17%
12%
11%
11%
21%
10%
12%
12%
—
5.7%
7.3%
7.7%
—
1.3%
—
7.1%
—
1.0%
—
Hasbro, Inc. · HAS
1.8%
1.7%
2.5%
3.5%
3.3%
2.6%
—
5.3%
4.9%
3.2%
2.9%
2.7%
1.4%
1.7%
1.6%
1.6%
1.4%
1.0%
2.2%
—
Life Time Group Holdings, Inc. · LTH
21%
35%
28%
31%
32%
38%
34%
30%
33%
30%
26%
22%
13%
21%
20%
29%
28%
41%
33%
—
Mattel, Inc. · MAT
2.3%
2.0%
3.5%
3.4%
2.8%
4.2%
5.3%
2.8%
2.3%
2.7%
3.7%
3.2%
4.9%
2.8%
4.4%
3.9%
2.8%
3.2%
7.5%
—
OneSpaWorld Holdings Limited · OSW
2.3%
2.3%
1.1%
0.8%
0.6%
1.2%
0.5%
0.5%
0.5%
1.5%
0.5%
0.4%
0.4%
1.4%
0.9%
1.2%
2.3%
2.1%
1.6%
—
Peloton Interactive, Inc. · PTON
11%
8.8%
8.0%
10%
7.1%
0.8%
1.9%
3.0%
0.7%
0.8%
0.4%
1.1%
0.3%
0.1%
0.3%
0.8%
0.9%
0.2%
0.3%
—
Planet Fitness, Inc. · PLNT
7.8%
12%
13%
8.0%
9.8%
13%
10%
7.7%
14%
18%
11%
13%
17%
12%
8.3%
11%
17%
13%
7.7%
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
73%
12%
5.3%
14%
56%
11%
8.2%
14%
69%
18%
7.6%
11%
24%
—
United Parks & Resorts Inc. · PRKS
5.6%
15%
13%
13%
8.8%
13%
24%
15%
16%
18%
29%
16%
10%
6.8%
20%
11%
11%
13%
25%
—
YETI Holdings, Inc. · YETI
3.6%
4.1%
3.4%
4.4%
3.1%
1.4%
—
3.3%
3.7%
2.3%
3.2%
2.4%
2.1%
1.8%
2.6%
2.5%
2.5%
—
1.9%
2.9%
Annual capital allocation · 7-year view
22/22 capacity base · 22/22 OCF · 22/22 CAPEX · 22/22 FCF
Capacity base is net fixed assets plus capital work in progress, straight off the reported balance sheet. It is not cash spent, so it answers a narrower question than CAPEX — but it is reported for companies whose cash-flow CAPEX is not published, which is why it leads here. Missing years remain blank; annual values are never relabelled as quarters.
Full annual capacity base, operating cash flow, CAPEX and free cash flow history
Capacity base · net fixed assets + CWIP · fiscal-year history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
—
—
$232M
$254M
$295M
$326M
$357M
Amer Sports, Inc. · AS
—
—
$581M
$546M
$759M
$1.1B
$1.5B
Callaway Golf Company · CALY
—
—
$2.8B
$3.2B
$3.6B
$328M
$333M
Hasbro, Inc. · HAS
—
—
$421M
$423M
$334M
$303M
$248M
Life Time Group Holdings, Inc. · LTH
—
—
$4.7B
$5.0B
$5.4B
$5.5B
$6.1B
Mattel, Inc. · MAT
—
—
$781M
$788M
$779M
$842M
$910M
OneSpaWorld Holdings Limited · OSW
—
—
$14M
$28M
$27M
$32M
$37M
Peloton Interactive, Inc. · PTON
—
$1.2B
$1.3B
$969M
$789M
$578M
—
Planet Fitness, Inc. · PLNT
—
—
$364M
$696M
$771M
$819M
$876M
Six Flags Entertainment Corporation · FUN
—
—
—
—
$1.7B
$4.5B
$4.5B
United Parks & Resorts Inc. · PRKS
—
—
$1.8B
$1.8B
$2.0B
$2.0B
$2.0B
YETI Holdings, Inc. · YETI
—
—
$174M
$180M
$208M
$205M
$274M
Operating cash flow · fiscal-year history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
—
—
$314M
$-68M
$372M
$245M
$194M
Amer Sports, Inc. · AS
—
—
$268M
$-92M
$199M
$425M
$730M
Callaway Golf Company · CALY
—
—
$278M
$-35M
$365M
$382M
$334M
Hasbro, Inc. · HAS
—
—
$818M
$373M
$726M
$847M
$893M
Life Time Group Holdings, Inc. · LTH
—
—
$-20M
$201M
$463M
$575M
$871M
Mattel, Inc. · MAT
—
—
$485M
$443M
$870M
$801M
$593M
OneSpaWorld Holdings Limited · OSW
—
—
$-35M
$25M
$63M
$79M
$84M
Peloton Interactive, Inc. · PTON
—
$-240M
$-2.0B
$-388M
$-66M
$333M
—
Planet Fitness, Inc. · PLNT
—
—
$189M
$240M
$330M
$344M
$418M
Six Flags Entertainment Corporation · FUN
$392M
—
—
$408M
$326M
$373M
$327M
United Parks & Resorts Inc. · PRKS
—
—
$503M
$565M
$505M
$480M
$380M
YETI Holdings, Inc. · YETI
—
—
$147M
$101M
$286M
$261M
$255M
CAPEX · reported cash flow · fiscal-year history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
—
—
$38M
$61M
$75M
$75M
$74M
Amer Sports, Inc. · AS
—
—
$61M
$78M
$124M
$229M
$217M
Callaway Golf Company · CALY
—
—
$322M
$532M
$50M
$49M
$32M
Hasbro, Inc. · HAS
—
—
$133M
$128M
$136M
$87M
$63M
Life Time Group Holdings, Inc. · LTH
—
—
$329M
$591M
$698M
$525M
$891M
Mattel, Inc. · MAT
—
—
$151M
$187M
$160M
$203M
$182M
OneSpaWorld Holdings Limited · OSW
—
—
$3M
$5M
$5M
$7M
$15M
Peloton Interactive, Inc. · PTON
—
$252M
$337M
$82M
$20M
$9M
—
Planet Fitness, Inc. · PLNT
—
—
$54M
$100M
$136M
$155M
$164M
Six Flags Entertainment Corporation · FUN
$109M
—
—
$183M
$220M
$321M
$480M
United Parks & Resorts Inc. · PRKS
—
—
$129M
$201M
$305M
$248M
$217M
YETI Holdings, Inc. · YETI
—
—
$56M
$46M
$51M
$42M
$43M
Free cash flow · fiscal-year history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
—
—
$277M
$-129M
$296M
$170M
$120M
Amer Sports, Inc. · AS
—
—
$207M
$-169M
$75M
$196M
$513M
Callaway Golf Company · CALY
—
—
$-44M
$-567M
$315M
$333M
$302M
Hasbro, Inc. · HAS
—
—
$685M
$245M
$590M
$760M
$830M
Life Time Group Holdings, Inc. · LTH
—
—
$-349M
$-390M
$-235M
$51M
$-21M
Mattel, Inc. · MAT
—
—
$334M
$256M
$709M
$598M
$411M
OneSpaWorld Holdings Limited · OSW
—
—
$-38M
$20M
$58M
$72M
$68M
Peloton Interactive, Inc. · PTON
—
$-492M
$-2.4B
$-470M
$-86M
$324M
—
Planet Fitness, Inc. · PLNT
—
—
$135M
$140M
$194M
$189M
$255M
Six Flags Entertainment Corporation · FUN
$284M
—
—
$224M
$105M
$53M
$-152M
United Parks & Resorts Inc. · PRKS
—
—
$374M
$364M
$200M
$232M
$163M
YETI Holdings, Inc. · YETI
—
—
$90M
$55M
$235M
$220M
$212M
05 · compare level, then change
Debt Load & Balance-Sheet Headroom
Clarus Corporation has the lowest Gross debt among the 22 Leisure companies compared here, at $0 million. Tron Inc. is next at $1 million. Johnson Outdoors Inc. has the lowest Net debt at $62 million net cash, so level and change sit with different companies. 22 of 22 companies report a comparable reading, the latest through Mar 2026.
What the numbers say: Johnson Outdoors Inc. has the clearest covered balance-sheet capacity with $62 million net cash and gross debt of $46 million. Absolute debt alone does not identify the strongest balance sheet because company scale differs; net debt and debt-to-equity carry more information.
LeaderClarus Corporation · $0 million
Gap100% versus #2 · Tron Inc.
Persistence8/8 recent comparable periods
Coverage22/22 companies · 403 observations
Investor read: Prioritize net-cash capacity and leverage relative to operating scale, not the smallest absolute rupee debt.
This conclusion weakens if: Net debt rises faster than revenue and profit for two consecutive reported periods.
Gross debt shows contractual borrowings. Net debt subtracts reported cash; a negative value means net cash. Lower debt can create capacity, but should be read against the scale and capital intensity of the business.
Gross debtlowest gross debt
1Clarus Corporation CLAR$0M
2Tron Inc. TRON$1M
3Escalade, Incorporated ESCA$18M
4American Outdoor Brands, Inc. AOUT$32M
5Johnson Outdoors Inc. JOUT$46M
Net debtlowest net debt
1Johnson Outdoors Inc. JOUT$-62M
2Clarus Corporation CLAR$-30M
3JAKKS Pacific, Inc. JAKK$-13M
4Tron Inc. TRON$-9M
5Escalade, Incorporated ESCA$5M
Debt and balance-sheet capacity · company comparison
22/22 level · 22/22 change
Solid lines show level; dotted lines show change when “Both” is selected. Missing reports break the line rather than being invented.
All-company data · latest reported quarter
Each figure is the company’s latest single reported quarter. The rankings above use trailing-twelve-month or current-market values, so a company can legitimately show a different number in each.
| Company | Gross debt | Net debt | Reported |
|---|---|---|---|
| Six Flags Entertainment Corporation FUN | $5.5B | $5.4B | Mar 2026 |
| Life Time Group Holdings, Inc. LTH | $4.1B | $4.1B | Mar 2026 |
| Hasbro, Inc. HAS | $3.5B | $2.2B | Jun 2026 |
| Planet Fitness, Inc. PLNT | $2.9B | $2.4B | Mar 2026 |
| Lucky Strike Entertainment Corporation LUCK | $2.8B | $2.7B | Mar 2026 |
| Mattel, Inc. MAT | $2.6B | $1.7B | Mar 2026 |
| United Parks & Resorts Inc. PRKS | $2.4B | $2.4B | Mar 2026 |
| Peloton Interactive, Inc. PTON | $1.7B | $603M | Mar 2026 |
| Acushnet Holdings Corp. GOLF | $1.2B | $1.1B | Mar 2026 |
| Amer Sports, Inc. AS | $1.0B | $317M | Mar 2026 |
| Callaway Golf Company CALY | $675M | $175M | Mar 2026 |
| Xponential Fitness, Inc. XPOF | $518M | $497M | Mar 2026 |
| Funko, Inc. FNKO | $279M | $245M | Mar 2026 |
| YETI Holdings, Inc. YETI | $225M | $97M | Jun 2026 |
| Playboy, Inc. PLBY | $178M | $148M | Mar 2026 |
| OneSpaWorld Holdings Limited OSW | $93M | $77M | Mar 2026 |
| JAKKS Pacific, Inc. JAKK | $50M | $-13M | Mar 2026 |
| Johnson Outdoors Inc. JOUT | $46M | $-62M | Jun 2026 |
| American Outdoor Brands, Inc. AOUT | $32M | $11M | Jun 2026 |
| Escalade, Incorporated ESCA | $18M | $5M | Mar 2026 |
| Tron Inc. TRON | $1M | $-9M | Mar 2026 |
| Clarus Corporation CLAR | $0M | $-30M | Mar 2026 |
Full 20-quarter history · every available company
Gross debt · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
$319M
$315M
$408M
$395M
$434M
$568M
$829M
$682M
$593M
$701M
$864M
$752M
$730M
$764M
$944M
$933M
$902M
$943M
$1.2B
—
Amer Sports, Inc. · AS
$6.3B
$6.3B
—
—
$6.2B
$6.2B
—
—
$6.7B
$6.7B
$2.4B
$2.5B
$2.8B
$1.5B
$1.5B
$1.6B
$1.9B
$1.8B
$1.0B
—
Callaway Golf Company · CALY
$2.6B
$3.0B
$3.2B
$3.2B
$3.2B
$3.6B
$3.9B
$3.9B
$3.9B
$4.1B
$4.1B
$4.1B
$4.1B
$1.6B
$4.1B
$4.1B
$4.4B
$1.7B
$675M
—
Hasbro, Inc. · HAS
$4.2B
$4.0B
$4.0B
$4.0B
$4.0B
$4.0B
—
$3.9B
$3.9B
$3.7B
$3.5B
$4.0B
$4.0B
$3.4B
$3.3B
$3.3B
$3.3B
$3.3B
$3.6B
$3.5B
Life Time Group Holdings, Inc. · LTH
$4.3B
$3.8B
$3.8B
$4.0B
$4.0B
$4.0B
$4.1B
$4.1B
$4.2B
$4.3B
$4.3B
$4.3B
$4.1B
$4.0B
$4.0B
$4.1B
$4.1B
$4.1B
$4.1B
—
Mattel, Inc. · MAT
$3.0B
$2.9B
$2.9B
$2.9B
$2.9B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
—
OneSpaWorld Holdings Limited · OSW
$230M
$230M
$231M
$230M
$223M
$227M
$217M
$196M
$176M
$171M
$155M
$139M
$114M
$113M
$111M
$109M
$98M
$94M
$93M
—
Peloton Interactive, Inc. · PTON
$1.6B
$1.7B
$1.7B
$2.4B
$2.5B
$2.4B
$2.4B
$2.4B
$2.4B
$2.3B
$2.3B
$2.1B
$2.1B
$2.0B
$2.0B
$2.0B
$2.0B
$1.9B
$1.7B
—
Planet Fitness, Inc. · PLNT
$1.9B
$2.0B
$2.4B
$2.4B
$2.3B
$2.3B
$2.3B
$2.3B
$2.4B
$2.4B
$2.4B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.6B
$2.9B
$2.9B
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
$2.5B
$2.5B
$2.3B
$2.3B
$2.5B
$1.4B
$5.0B
$5.2B
$5.5B
$3.7B
$5.2B
$5.4B
$5.5B
—
United Parks & Resorts Inc. · PRKS
$2.2B
$2.2B
$2.2B
$2.2B
$2.2B
$2.2B
$2.2B
$2.2B
$2.2B
$2.2B
$2.2B
$2.4B
$2.4B
$2.4B
$2.4B
$2.4B
$2.4B
$2.3B
$2.4B
—
YETI Holdings, Inc. · YETI
$194M
$191M
$186M
$181M
$176M
$169M
—
$156M
$156M
$176M
$175M
$177M
$178M
$173M
$183M
$177M
$223M
—
$228M
$225M
Net debt · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
$-2M
$33M
$294M
$286M
$326M
$509M
$772M
$619M
$536M
$636M
$815M
$672M
$631M
$711M
$903M
$873M
$813M
$893M
$1.1B
—
Amer Sports, Inc. · AS
$5.7B
$5.7B
—
—
$5.8B
$5.8B
—
—
$6.2B
$6.2B
$2.1B
$2.2B
$2.5B
$1.1B
$1.1B
$1.3B
$1.5B
$1.1B
$317M
—
Callaway Golf Company · CALY
$2.1B
$2.6B
$2.9B
$3.0B
$3.0B
$3.4B
$3.7B
$3.7B
$3.6B
$3.7B
$3.9B
$3.8B
$3.7B
$1.2B
$3.8B
$3.5B
$3.6B
$770M
$175M
—
Hasbro, Inc. · HAS
$3.0B
$3.0B
$2.9B
$3.3B
$3.4B
$3.5B
—
$3.5B
$3.7B
$3.5B
$2.9B
$2.9B
$2.8B
$2.7B
$2.7B
$2.8B
$2.7B
$2.4B
$2.2B
$2.2B
Life Time Group Holdings, Inc. · LTH
$4.3B
$3.7B
$3.8B
$3.9B
$3.9B
$4.0B
$4.1B
$4.1B
$4.2B
$4.2B
$4.3B
$4.3B
$4.1B
$4.0B
$4.0B
$4.1B
$4.1B
$4.1B
$4.1B
—
Mattel, Inc. · MAT
$2.8B
$2.1B
$2.3B
$2.6B
$2.5B
$1.8B
$2.1B
$2.3B
$2.1B
$1.3B
$1.5B
$1.9B
$1.8B
$1.2B
$1.4B
$1.7B
$1.9B
$1.4B
$1.7B
—
OneSpaWorld Holdings Limited · OSW
$197M
$199M
$202M
$198M
$188M
$195M
$194M
$167M
$149M
$143M
$90M
$77M
$65M
$56M
$88M
$74M
$68M
$78M
$77M
—
Peloton Interactive, Inc. · PTON
$711M
$64M
$800M
$1.1B
$1.5B
$1.5B
$1.5B
$1.6B
$1.6B
$1.6B
$1.5B
$1.4B
$1.3B
$1.2B
$1.1B
$937M
$859M
$767M
$603M
—
Planet Fitness, Inc. · PLNT
$1.4B
$1.4B
$2.0B
$2.0B
$1.9B
$1.9B
$1.9B
$2.0B
$2.0B
$2.0B
$2.0B
$2.2B
$2.2B
$2.2B
$2.1B
$2.2B
$2.1B
$2.4B
$2.4B
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
$2.5B
$2.5B
$2.2B
$2.3B
$2.5B
$1.3B
$4.9B
$5.1B
$5.4B
$3.6B
$5.2B
$5.3B
$5.4B
—
United Parks & Resorts Inc. · PRKS
$1.7B
$1.8B
$1.9B
$2.1B
$2.1B
$2.2B
$2.2B
$2.1B
$2.0B
$2.0B
$2.0B
$2.1B
$2.3B
$2.2B
$2.3B
$2.2B
$2.1B
$2.2B
$2.4B
—
YETI Holdings, Inc. · YETI
$-40M
$-68M
$-126M
$81M
$84M
$91M
—
$-12M
$-67M
$-263M
$1M
$-36M
$-102M
$-186M
$-76M
$-93M
$59M
—
$40M
$97M
06 · compare level, then change
Return On Capital Employed
Hasbro, Inc. has the highest ROCE among the 22 Leisure companies compared here, at 6.1%. Acushnet Holdings Corp. is next at 6%. The same company also holds the highest ROCE change, at +23.9 percentage points. 22 of 22 companies report a comparable reading, the latest through Jun 2026. Its ROCE series carries 19 reported observations across the 20-quarter window.
What the numbers say: Hasbro, Inc. leads ROCE at 6.1%, 0.1 percentage points above Acushnet Holdings Corp.. Hasbro, Inc. has the strongest latest improvement at +23.9 percentage points. Read the leader beside the density of its reported history: a sparse high return is a candidate; a repeated high return is evidence of durability.
LeaderHasbro, Inc. · 6.1%
Gap1.7% versus #2 · Acushnet Holdings Corp.
Persistence7/8 recent comparable periods
Coverage22/22 companies · 399 observations
Investor read: Hasbro, Inc. sets the level benchmark; use the change leader as an inflection watch only after another comparable report confirms it.
This conclusion weakens if: The next two comparable reports reverse the current roce change signal.
ROCE asks how much operating return the business earns on the capital employed. Direction matters, but a single exceptional year should not be mistaken for durability.
ROCEhighest
1Hasbro, Inc. HAS6.1%
2Acushnet Holdings Corp. GOLF6.0%
3Xponential Fitness, Inc. XPOF5.1%
4Amer Sports, Inc. AS4.3%
5Peloton Interactive, Inc. PTON3.9%
ROCE changefastest improvers
1Hasbro, Inc. HAS+23.9 pp
2Tron Inc. TRON+14.9 pp
3Peloton Interactive, Inc. PTON+6.1 pp
4Funko, Inc. FNKO+3.5 pp
5Xponential Fitness, Inc. XPOF+2.4 pp
Return on capital · company comparison
22/22 level · 22/22 change
Solid lines show level; dotted lines show change when “Both” is selected. Missing reports break the line rather than being invented.
All-company data · latest reported quarter
Each figure is the company’s latest single reported quarter. The rankings above use trailing-twelve-month or current-market values, so a company can legitimately show a different number in each.
| Company | ROCE | ROCE change | Reported |
|---|---|---|---|
| Hasbro, Inc. HAS | 6.1% | +23.9 pp | Jun 2026 |
| Acushnet Holdings Corp. GOLF | 6.0% | −0.1 pp | Mar 2026 |
| Xponential Fitness, Inc. XPOF | 5.1% | +2.4 pp | Mar 2026 |
| Amer Sports, Inc. AS | 4.3% | +1.3 pp | Mar 2026 |
| Peloton Interactive, Inc. PTON | 3.9% | +6.1 pp | Mar 2026 |
| OneSpaWorld Holdings Limited OSW | 3.6% | +1.0 pp | Mar 2026 |
| Planet Fitness, Inc. PLNT | 3.5% | +0.6 pp | Mar 2026 |
| Escalade, Incorporated ESCA | 3.1% | +1.3 pp | Mar 2026 |
| Callaway Golf Company CALY | 3.0% | +1.6 pp | Mar 2026 |
| Lucky Strike Entertainment Corporation LUCK | 2.2% | +0.1 pp | Mar 2026 |
| Johnson Outdoors Inc. JOUT | 2.0% | +0.7 pp | Jun 2026 |
| Life Time Group Holdings, Inc. LTH | 1.9% | +0.3 pp | Mar 2026 |
| YETI Holdings, Inc. YETI | 1.3% | −5.4 pp | Jun 2026 |
| American Outdoor Brands, Inc. AOUT | -0.2% | +0.3 pp | Jun 2026 |
| United Parks & Resorts Inc. PRKS | -0.4% | −1.2 pp | Mar 2026 |
| Tron Inc. TRON | -0.5% | +14.9 pp | Mar 2026 |
| Playboy, Inc. PLBY | -0.7% | +1.9 pp | Mar 2026 |
| Mattel, Inc. MAT | -2.0% | −0.9 pp | Mar 2026 |
| JAKKS Pacific, Inc. JAKK | -2.0% | −0.5 pp | Mar 2026 |
| Funko, Inc. FNKO | -2.5% | +3.5 pp | Mar 2026 |
| Clarus Corporation CLAR | -2.6% | −0.3 pp | Mar 2026 |
| Six Flags Entertainment Corporation FUN | -4.3% | +2.1 pp | Mar 2026 |
Full 20-quarter history · every available company
ROCE · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
3.4%
-1.4%
6.8%
5.5%
4.7%
0.7%
7.1%
6.2%
5.3%
-1.5%
6.2%
5.8%
5.3%
-0.3%
6.1%
6.0%
5.1%
-1.0%
6.0%
—
Amer Sports, Inc. · AS
0.0%
0.0%
—
—
1.0%
-0.9%
—
—
1.6%
0.9%
3.1%
-0.2%
2.5%
2.9%
3.0%
0.6%
2.9%
3.1%
4.3%
—
Callaway Golf Company · CALY
1.9%
-1.3%
1.4%
1.9%
1.0%
-0.5%
1.1%
1.5%
1.0%
-0.4%
0.8%
1.3%
0.4%
-0.3%
1.4%
1.4%
0.4%
-1.1%
3.0%
—
Hasbro, Inc. · HAS
4.6%
2.1%
1.5%
2.8%
2.6%
-1.7%
—
0.2%
-2.7%
-2.5%
2.0%
3.6%
5.3%
1.3%
3.7%
-18%
7.3%
6.9%
5.9%
6.1%
Life Time Group Holdings, Inc. · LTH
-0.3%
-5.9%
-0.2%
0.4%
0.9%
0.7%
1.1%
0.8%
0.7%
0.9%
1.1%
1.6%
1.4%
1.3%
1.6%
1.6%
1.9%
1.8%
1.9%
—
Mattel, Inc. · MAT
9.1%
5.7%
1.9%
2.8%
8.3%
1.6%
-2.4%
1.3%
9.6%
2.8%
-0.7%
1.7%
9.6%
3.1%
-1.1%
1.7%
7.7%
2.7%
-2.0%
—
OneSpaWorld Holdings Limited · OSW
-1.8%
-0.6%
-1.0%
0.2%
1.5%
1.7%
1.7%
2.1%
2.7%
2.0%
2.6%
2.9%
3.9%
2.7%
2.6%
3.3%
4.0%
2.5%
3.6%
—
Peloton Interactive, Inc. · PTON
-13%
-13%
-22%
-39%
-13%
-10%
-9.5%
-9.2%
-5.8%
-9.0%
-7.6%
-3.6%
0.7%
-2.8%
-2.2%
2.1%
2.9%
-1.0%
3.9%
—
Planet Fitness, Inc. · PLNT
2.6%
1.6%
2.2%
2.5%
2.8%
2.9%
2.0%
3.0%
2.8%
2.7%
2.4%
3.3%
3.0%
3.3%
2.9%
3.7%
3.9%
3.8%
3.5%
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
-6.8%
5.1%
33%
3.1%
-6.9%
6.8%
5.2%
1.0%
-6.4%
1.5%
-15%
-0.3%
-4.3%
—
United Parks & Resorts Inc. · PRKS
8.6%
3.8%
0.5%
8.5%
10%
4.9%
0.6%
8.0%
9.9%
4.3%
1.1%
7.8%
9.2%
3.5%
0.8%
6.3%
6.7%
2.6%
-0.4%
—
YETI Holdings, Inc. · YETI
—
12%
16%
6.1%
11%
10%
—
2.3%
7.2%
13%
3.4%
8.3%
8.0%
9.1%
2.5%
6.7%
5.8%
—
8.4%
1.3%
ROCE change · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
—
—
—
—
+1.3 pp
+2.1 pp
+0.3 pp
+0.7 pp
+0.6 pp
−2.2 pp
−0.9 pp
−0.4 pp
0.0 pp
+1.2 pp
−0.1 pp
+0.2 pp
−0.2 pp
−0.7 pp
−0.1 pp
—
Amer Sports, Inc. · AS
—
—
—
—
+1.0 pp
−0.9 pp
—
—
+0.6 pp
+1.8 pp
—
—
+0.9 pp
+2.0 pp
−0.1 pp
+0.8 pp
+0.4 pp
+0.2 pp
+1.3 pp
—
Callaway Golf Company · CALY
—
—
—
—
−0.9 pp
+0.8 pp
−0.3 pp
−0.4 pp
0.0 pp
+0.1 pp
−0.3 pp
−0.2 pp
−0.6 pp
+0.1 pp
+0.6 pp
+0.1 pp
0.0 pp
−0.8 pp
+1.6 pp
—
Hasbro, Inc. · HAS
—
—
—
—
−2.0 pp
−3.8 pp
—
−2.6 pp
−5.3 pp
−0.8 pp
—
+3.4 pp
+8.0 pp
+3.8 pp
+1.7 pp
−21.4 pp
+2.0 pp
+5.6 pp
+2.2 pp
+23.9 pp
Life Time Group Holdings, Inc. · LTH
—
—
—
—
+1.2 pp
+6.6 pp
+1.3 pp
+0.4 pp
−0.2 pp
+0.2 pp
0.0 pp
+0.8 pp
+0.7 pp
+0.4 pp
+0.5 pp
0.0 pp
+0.5 pp
+0.5 pp
+0.3 pp
—
Mattel, Inc. · MAT
—
—
—
—
−0.8 pp
−4.1 pp
−4.3 pp
−1.5 pp
+1.3 pp
+1.2 pp
+1.7 pp
+0.4 pp
0.0 pp
+0.3 pp
−0.4 pp
0.0 pp
−1.9 pp
−0.4 pp
−0.9 pp
—
OneSpaWorld Holdings Limited · OSW
—
—
—
—
+3.3 pp
+2.3 pp
+2.7 pp
+1.9 pp
+1.2 pp
+0.3 pp
+0.9 pp
+0.8 pp
+1.2 pp
+0.7 pp
0.0 pp
+0.4 pp
+0.1 pp
−0.2 pp
+1.0 pp
—
Peloton Interactive, Inc. · PTON
—
—
—
—
+0.2 pp
+2.6 pp
+12.1 pp
+30.1 pp
+7.1 pp
+1.4 pp
+1.9 pp
+5.6 pp
+6.5 pp
+6.2 pp
+5.4 pp
+5.7 pp
+2.2 pp
+1.8 pp
+6.1 pp
—
Planet Fitness, Inc. · PLNT
—
—
—
—
+0.2 pp
+1.3 pp
−0.2 pp
+0.5 pp
0.0 pp
−0.2 pp
+0.4 pp
+0.3 pp
+0.2 pp
+0.6 pp
+0.5 pp
+0.4 pp
+0.9 pp
+0.5 pp
+0.6 pp
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
—
—
—
—
−0.1 pp
+1.7 pp
−27.6 pp
−2.1 pp
+0.5 pp
−5.3 pp
−19.7 pp
−1.3 pp
+2.1 pp
—
United Parks & Resorts Inc. · PRKS
—
—
—
—
+1.7 pp
+1.1 pp
+0.1 pp
−0.5 pp
−0.4 pp
−0.6 pp
+0.5 pp
−0.2 pp
−0.7 pp
−0.8 pp
−0.3 pp
−1.5 pp
−2.5 pp
−0.9 pp
−1.2 pp
—
YETI Holdings, Inc. · YETI
—
—
—
—
—
−2.1 pp
—
−3.8 pp
−4.0 pp
+2.2 pp
—
+6.0 pp
+0.8 pp
−3.4 pp
−0.9 pp
−1.6 pp
−2.2 pp
—
+5.9 pp
−5.4 pp
07 · compare level, then change
Valuation Against Growth & Quality
JAKKS Pacific, Inc. has the lowest Guarded PEG among the 22 Leisure companies compared here, at 0.21×. Mattel, Inc. is next at 0.36×. Mattel, Inc. has the lowest P/E at 9.2×, so level and change sit with different companies. 8 of 22 companies report a comparable reading, the latest through Mar 2026.
What the numbers say: JAKKS Pacific, Inc. has the lowest comparable Guarded PEG at 0.21×, 41.7% below Mattel, Inc.. Only 8 of 22 companies pass the guard, so no broad “cheapest stock” conclusion is defensible unless the current multiple, own-history position and growth durability agree.
LeaderJAKKS Pacific, Inc. · 0.21×
Gap41.7% versus #2 · Mattel, Inc.
Persistence0/8 recent comparable periods
Coverage8/22 companies · 32 observations
Investor read: Treat valuation as permission to investigate, never as a standalone reason to buy.
This conclusion weakens if: The next two comparable reports reverse the current p/e signal.
PEG is shown only when earnings are positive and three-year EPS growth is between 5% and 60%. It is recomputed consistently as the trailing P/E divided by that growth rate — reported earnings, never an expected-earnings multiple. On Indian companies it is shown only where the two data sources reconciled. A missing PEG is more honest than a low-base fiction.
Guarded PEGlowest PEG
1JAKKS Pacific, Inc. JAKK0.2
2Mattel, Inc. MAT0.4
3Acushnet Holdings Corp. GOLF0.9
4Planet Fitness, Inc. PLNT0.9
5Escalade, Incorporated ESCA1.1
P/Elowest P/E
1Mattel, Inc. MAT9.2
2United Parks & Resorts Inc. PRKS12.3
3Hasbro, Inc. HAS15.1
4Escalade, Incorporated ESCA15.3
5Life Time Group Holdings, Inc. LTH15.8
Valuation · company comparison
8/22 level · 19/22 change
Solid lines show level; dotted lines show change when “Both” is selected. Missing reports break the line rather than being invented.
All-company data · latest reported quarter
Each figure is the company’s latest single reported quarter. The rankings above use trailing-twelve-month or current-market values, so a company can legitimately show a different number in each.
| Company | Guarded PEG | P/E | Reported |
|---|---|---|---|
| United Parks & Resorts Inc. PRKS | 2.2 | 12.3 | Mar 2026 |
| OneSpaWorld Holdings Limited OSW | 1.8 | 30.6 | Mar 2026 |
| Life Time Group Holdings, Inc. LTH | 1.1 | 15.9 | Mar 2026 |
| Escalade, Incorporated ESCA | 1.1 | 15.3 | Mar 2026 |
| Acushnet Holdings Corp. GOLF | 0.9 | 32.9 | Mar 2026 |
| Planet Fitness, Inc. PLNT | 0.9 | 26.9 | Mar 2026 |
| YETI Holdings, Inc. YETI | 0.6 | 18.6 | Jun 2026 |
| Mattel, Inc. MAT | 0.4 | 9.2 | Mar 2026 |
| JAKKS Pacific, Inc. JAKK | 0.2 | 28.5 | Mar 2026 |
| Amer Sports, Inc. AS | — | 41.2 | Mar 2026 |
| Hasbro, Inc. HAS | — | 15.1 | Jun 2026 |
| Callaway Golf Company CALY | — | 99.1 | Mar 2026 |
| Peloton Interactive, Inc. PTON | — | 85.8 | Mar 2026 |
| Six Flags Entertainment Corporation FUN | — | 112.2 | Mar 2026 |
| Lucky Strike Entertainment Corporation LUCK | — | 49.6 | Mar 2026 |
| Johnson Outdoors Inc. JOUT | — | 98.1 | Jun 2026 |
| Funko, Inc. FNKO | — | 20.6 | Mar 2026 |
| American Outdoor Brands, Inc. AOUT | — | 18.1 | Jun 2026 |
| Clarus Corporation CLAR | — | 20.7 | Mar 2026 |
Full 20-quarter history · every available company
Guarded PEG · reported quarter history
Acushnet Holdings Corp. · GOLF
—
—
—
—
—
—
0.6
0.4
0.4
—
—
—
—
—
0.8
0.7
0.9
—
—
—
Escalade, Incorporated · ESCA
—
—
—
—
—
—
—
—
—
—
—
—
0.5
0.5
2.0
2.2
—
1.8
1.1
—
JAKKS Pacific, Inc. · JAKK
—
—
—
—
—
—
—
0.2
—
—
—
—
—
—
—
—
—
—
—
—
Life Time Group Holdings, Inc. · LTH
—
—
—
—
—
—
—
—
—
—
3.5
1.1
—
—
—
—
—
—
—
—
Mattel, Inc. · MAT
—
—
—
—
—
—
—
—
—
—
—
0.4
—
—
—
—
—
—
—
—
OneSpaWorld Holdings Limited · OSW
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
0.6
0.7
—
1.8
—
Planet Fitness, Inc. · PLNT
—
—
—
—
—
—
—
—
—
1.2
0.9
1.7
2.8
2.1
2.1
2.1
1.3
1.4
0.9
—
United Parks & Resorts Inc. · PRKS
—
—
—
—
—
—
—
—
—
—
—
—
2.2
2.2
—
—
—
—
—
—
YETI Holdings, Inc. · YETI
—
—
—
—
—
—
—
—
—
—
—
—
—
—
0.6
—
—
—
—
—
P/E · reported quarter history
Showing the 12 largest of 19 companies with a series here. The remaining 7 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
15.5
22.3
17.2
19.2
18.4
15.4
17.0
17.3
16.1
21.5
22.9
21.9
21.7
21.1
19.1
19.5
21.5
25.7
32.9
—
Amer Sports, Inc. · AS
—
—
—
—
—
—
—
—
—
—
—
—
—
199.7
72.2
94.5
63.2
49.1
41.2
—
Callaway Golf Company · CALY
12.9
15.1
34.4
27.6
18.7
24.1
46.0
37.5
28.2
28.7
43.7
153.0
—
—
—
—
—
—
99.1
—
Hasbro, Inc. · HAS
28.8
32.7
31.7
22.0
23.7
41.5
—
61.9
—
—
—
—
—
20.2
19.9
—
—
—
—
15.1
Life Time Group Holdings, Inc. · LTH
—
—
—
—
—
—
49.9
48.0
46.1
40.8
43.1
34.9
35.4
29.9
31.5
29.7
21.6
16.0
15.9
—
Mattel, Inc. · MAT
8.2
8.5
7.6
7.2
11.3
16.2
25.6
31.5
95.8
31.5
23.9
17.7
11.9
11.2
12.5
12.7
12.6
16.0
9.2
—
OneSpaWorld Holdings Limited · OSW
—
—
—
55.2
25.5
19.0
37.5
—
—
—
49.0
34.2
33.7
28.8
26.2
30.0
29.8
30.1
30.6
—
Peloton Interactive, Inc. · PTON
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
85.8
—
Planet Fitness, Inc. · PLNT
140.3
177.6
132.0
93.2
68.6
66.8
62.1
45.9
30.6
45.1
36.0
40.4
43.7
49.4
45.6
48.5
42.4
41.4
26.9
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
—
—
—
16.5
29.9
21.9
112.2
—
—
—
—
—
—
—
United Parks & Resorts Inc. · PRKS
32.2
20.1
20.3
11.9
10.3
12.9
14.9
14.6
12.3
14.6
15.1
14.2
12.7
14.8
12.1
12.6
15.8
11.9
12.3
—
YETI Holdings, Inc. · YETI
—
37.6
34.5
26.2
19.9
13.2
—
47.1
51.1
26.7
18.3
16.9
17.5
19.2
15.9
14.6
17.9
—
22.1
18.6
08 · compare level, then change
Enterprise Value & Book Value
United Parks & Resorts Inc. has the lowest EV/EBITDA among the 22 Leisure companies compared here, at 7.62×. Mattel, Inc. is next at 8.47×. Playboy, Inc. has the lowest P/BV at 0.24×, so level and change sit with different companies. 21 of 22 companies report a comparable reading, the latest through Mar 2026.
What the numbers say: United Parks & Resorts Inc. leads ev/ebitda at 7.62×; Playboy, Inc. leads p/bv at 0.24×.
LeaderUnited Parks & Resorts Inc. · 7.62×
Gap10% versus #2 · Mattel, Inc.
Persistence8/8 recent comparable periods
Coverage21/22 companies · 287 observations
Investor read: Treat valuation as permission to investigate, never as a standalone reason to buy.
This conclusion weakens if: The next two comparable reports reverse the current p/bv signal.
EV/EBITDA includes debt in enterprise value and is useful across different capital structures. P/BV prices the company against its own book. Both are market multiples on reported figures, not intrinsic-value estimates and not forecasts.
EV/EBITDAlowest EV/EBITDA
1United Parks & Resorts Inc. PRKS7.6
2Mattel, Inc. MAT8.5
3JAKKS Pacific, Inc. JAKK9.3
4Escalade, Incorporated ESCA9.3
5Callaway Golf Company CALY9.5
P/BVlowest P/BV
1Playboy, Inc. PLBY0.2
2Clarus Corporation CLAR0.5
3American Outdoor Brands, Inc. AOUT0.7
4JAKKS Pacific, Inc. JAKK0.9
5Funko, Inc. FNKO1.0
Enterprise and book valuation · company comparison
21/22 level · 17/22 change
Solid lines show level; dotted lines show change when “Both” is selected. Missing reports break the line rather than being invented.
All-company data · latest reported quarter
Each figure is the company’s latest single reported quarter. The rankings above use trailing-twelve-month or current-market values, so a company can legitimately show a different number in each.
| Company | EV/EBITDA | P/BV | Reported |
|---|---|---|---|
| Playboy, Inc. PLBY | 71.2 | 0.2 | Mar 2026 |
| American Outdoor Brands, Inc. AOUT | 37.3 | 0.7 | Jun 2026 |
| OneSpaWorld Holdings Limited OSW | 21.2 | 4.2 | Mar 2026 |
| Xponential Fitness, Inc. XPOF | 20.1 | -0.8 | Mar 2026 |
| Acushnet Holdings Corp. GOLF | 18.7 | 6.8 | Mar 2026 |
| Funko, Inc. FNKO | 15.8 | 1.0 | Mar 2026 |
| Johnson Outdoors Inc. JOUT | 15.6 | 1.2 | Jun 2026 |
| Amer Sports, Inc. AS | 15.4 | 2.7 | Mar 2026 |
| Planet Fitness, Inc. PLNT | 14.5 | -12.2 | Mar 2026 |
| Lucky Strike Entertainment Corporation LUCK | 14.2 | -3.0 | Mar 2026 |
| Peloton Interactive, Inc. PTON | 14.0 | -7.7 | Mar 2026 |
| Six Flags Entertainment Corporation FUN | 12.6 | 6.1 | Mar 2026 |
| Life Time Group Holdings, Inc. LTH | 12.4 | 1.9 | Mar 2026 |
| Clarus Corporation CLAR | 12.1 | 0.5 | Mar 2026 |
| Hasbro, Inc. HAS | 11.3 | 19.4 | Jun 2026 |
| YETI Holdings, Inc. YETI | 11.0 | 4.2 | Jun 2026 |
| Callaway Golf Company CALY | 9.5 | 1.2 | Mar 2026 |
| Escalade, Incorporated ESCA | 9.3 | 1.3 | Mar 2026 |
| JAKKS Pacific, Inc. JAKK | 9.3 | 0.9 | Mar 2026 |
| Mattel, Inc. MAT | 8.5 | 2.0 | Mar 2026 |
| United Parks & Resorts Inc. PRKS | 7.6 | -2.9 | Mar 2026 |
| Tron Inc. TRON | — | 2.5 | Mar 2026 |
Full 20-quarter history · every available company
EV/EBITDA · reported quarter history
Showing the 12 largest of 21 companies with a series here. The remaining 9 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
9.8
13.0
11.3
12.4
11.7
10.6
12.3
11.8
10.8
13.6
15.1
14.0
13.6
14.0
14.5
14.6
14.7
15.7
18.7
—
Amer Sports, Inc. · AS
—
—
—
—
—
—
—
—
—
—
20.1
16.9
17.7
22.3
18.4
24.3
20.3
20.2
15.4
—
Callaway Golf Company · CALY
18.1
18.9
15.9
13.9
14.2
14.3
16.3
16.6
13.3
9.7
16.7
16.4
15.4
4.6
20.4
27.0
22.0
6.0
9.5
—
Hasbro, Inc. · HAS
15.3
16.4
14.7
13.3
13.9
18.6
—
20.7
110.3
—
—
—
—
12.3
12.4
—
—
95.0
62.2
11.3
Life Time Group Holdings, Inc. · LTH
—
—
—
—
—
18.7
17.3
17.7
15.9
15.4
15.3
14.7
15.3
13.5
15.7
15.8
14.0
12.9
12.4
—
Mattel, Inc. · MAT
11.0
10.1
10.6
10.1
8.9
8.9
13.1
15.4
14.6
10.0
9.5
8.1
8.9
7.5
8.2
8.9
9.0
9.6
8.5
—
OneSpaWorld Holdings Limited · OSW
—
—
—
4,013.2
43.9
28.3
23.8
20.2
16.9
20.3
17.4
19.1
18.4
20.9
17.7
20.5
20.7
20.4
21.2
—
Peloton Interactive, Inc. · PTON
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
70.2
62.1
34.4
14.0
—
Planet Fitness, Inc. · PLNT
38.4
43.7
38.8
28.6
22.3
24.0
23.1
19.4
15.0
19.8
16.9
18.7
19.4
21.7
20.6
22.1
20.1
20.3
14.5
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
—
—
—
—
—
—
18.0
16.2
17.6
12.6
—
—
—
—
United Parks & Resorts Inc. · PRKS
15.2
11.9
12.1
8.2
7.9
8.4
9.2
8.9
7.9
8.7
9.0
8.5
8.0
8.5
7.7
7.9
8.9
7.6
7.6
—
YETI Holdings, Inc. · YETI
—
25.4
23.3
17.8
13.1
8.5
—
22.9
24.5
15.6
11.6
10.6
10.8
10.5
9.2
8.4
10.1
—
12.7
11.0
P/BV · reported quarter history
Showing the 12 largest of 22 companies with a series here. The remaining 10 are complete in the plain-text rendition and the trace payload — nothing is dropped from the data, only from this grid.
Acushnet Holdings Corp. · GOLF
3.0
3.7
2.7
2.8
3.0
3.1
3.5
3.6
3.7
4.5
4.7
4.6
4.6
5.6
5.4
5.4
5.4
6.0
6.8
—
Amer Sports, Inc. · AS
—
—
—
—
—
—
—
—
—
—
2.1
1.6
2.0
3.1
2.8
3.9
3.4
3.6
2.7
—
Callaway Golf Company · CALY
1.4
1.4
1.2
1.0
0.9
1.0
1.1
0.9
0.7
0.7
0.8
0.7
0.5
0.6
0.5
0.6
0.7
1.0
1.2
—
Hasbro, Inc. · HAS
4.3
4.7
3.9
4.0
3.3
3.0
—
2.7
3.7
4.2
7.8
7.1
7.8
6.7
7.3
42.5
26.1
21.4
19.4
—
Life Time Group Holdings, Inc. · LTH
—
1.6
1.4
1.2
0.9
1.1
1.4
1.8
1.4
1.3
1.3
1.6
2.0
1.8
2.4
2.3
2.0
1.9
1.9
—
Mattel, Inc. · MAT
5.0
4.8
4.8
4.6
3.4
3.1
3.4
3.5
3.8
3.1
3.4
2.8
2.8
2.6
3.0
2.9
2.3
2.7
2.0
—
OneSpaWorld Holdings Limited · OSW
3.1
3.1
3.2
1.9
2.1
2.4
3.2
2.9
2.5
3.2
2.7
3.0
3.2
3.8
3.3
3.8
3.9
3.9
4.2
—
Peloton Interactive, Inc. · PTON
17.5
5.0
5.1
5.2
9.1
89.7
-31.6
-9.3
-4.9
-4.4
-2.7
-2.5
-3.7
-6.8
-5.1
-6.8
-10.8
-8.0
-7.7
—
Planet Fitness, Inc. · PLNT
-9.9
-11.8
-33.7
-30.9
-23.6
-33.0
-43.8
-28.0
-26.7
-54.8
-56.4
-19.6
-25.7
-38.7
-36.8
-57.7
-44.2
-18.1
-12.2
—
Six Flags Entertainment Corporation · FUN
—
—
—
—
—
—
—
—
—
—
—
—
1.7
2.4
2.0
1.8
3.6
2.8
6.1
—
United Parks & Resorts Inc. · PRKS
374.2
-144.6
-36.3
-7.5
-7.1
-7.8
-8.7
-9.5
-11.7
-16.2
-14.8
-8.9
-6.2
-6.7
-5.2
-6.6
-9.2
-4.3
-2.9
—
YETI Holdings, Inc. · YETI
—
17.1
14.0
11.8
7.7
4.5
—
6.4
5.7
6.2
5.1
4.6
4.5
4.4
3.6
3.1
3.8
—
5.2
4.2
09 · let price answer last
Market action
Callaway Golf Company has the strongest one-year price move in Leisure at +124.8%. Funko, Inc. leads on Mansfield relative strength against the S&P 500 at +47.7%. 12 of 22 covered companies are above zero on that measure. Every line covers 314 weekly closes through 2026-07-28.
Every price line is indexed to 100 over the chosen window. Mansfield relative strength compares a price ratio with its own 52-week average; zero separates leadership from lagging.
Price and relative strength
Price is rebased to 100 inside the selected window. Pair ratio rebases each selected company against one chosen denominator.
Before the conclusion · check the blind spots
What can make this comparison misleading?
This Leisure comparison names 4 specific ways its own evidence can mislead, all listed below. All 22 companies here report on comparable dates, so no rank carries a stale marker. A high growth rate can still be a low-base artefact.
Keep these limits visible
- A high growth rate can be a low-base artefact. The page keeps level and change separate for that reason.
- A high ROCE can be temporary or flattered by a small capital base. Read it beside margin, cash conversion and reinvestment.
- The 4-Factor Sector Score ranks research priority, not portfolio action. Management quality, catalysts and risks need equally fresh evidence before capital is deployed.
- An “all companies” line chart preserves completeness, but rank changes should be checked against reporting dates before drawing a conclusion.
10 · the complete set
Which companies are included?
All 22 companies in the canonical Leisure membership are listed below, largest market value first — nothing is silently dropped, even where a company reports too little to rank. The charts above default to a selective view; this register is the complete set, with each company's own latest reporting date beside it.
AHEAD means the company is beating the index by 5% or more over three months. LAGGING, FUNDAMENTALS UP means it is 20% or more behind over a year while its trailing twelve-month earnings grew 20% or more. Both rules are fixed and applied the same way in every sector.
| Company | Market value | Price | Priced to | Latest fundamentals |
|---|---|---|---|---|
| Amer Sports, Inc. ASLAGGING, FUNDAMENTALS UP | $20.9B | $36.0 | 2026-07-28 | Mar 2026 |
| Hasbro, Inc. HAS | $13.6B | $96.3 | 2026-07-28 | Jun 2026 |
| Life Time Group Holdings, Inc. LTHAHEAD22/26 WEEKS | $10.2B | $45.6 | 2026-07-28 | Mar 2026 |
| Acushnet Holdings Corp. GOLFAHEAD19/26 WEEKS | $6.1B | $103 | 2026-07-28 | Mar 2026 |
| Mattel, Inc. MAT | $4.5B | $15.4 | 2026-07-28 | Mar 2026 |
| Planet Fitness, Inc. PLNTLAGGING, FUNDAMENTALS UP | $4.4B | $55.9 | 2026-07-28 | Mar 2026 |
| YETI Holdings, Inc. YETIAHEAD | $3.9B | $51.9 | 2026-07-28 | Jun 2026 |
| Callaway Golf Company CALYAHEAD22/26 WEEKS | $3.3B | $18.3 | 2026-07-28 | Mar 2026 |
| Peloton Interactive, Inc. PTONAHEAD | $2.8B | $6.6 | 2026-07-28 | Mar 2026 |
| OneSpaWorld Holdings Limited OSWAHEAD22/26 WEEKS | $2.8B | $27.7 | 2026-07-28 | Mar 2026 |
| United Parks & Resorts Inc. PRKSAHEAD | $2.2B | $47.0 | 2026-07-28 | Mar 2026 |
| Six Flags Entertainment Corporation FUN22/26 WEEKS | $1.9B | $18.7 | 2026-07-28 | Mar 2026 |
| Lucky Strike Entertainment Corporation LUCK | $956M | $7.0 | 2026-07-28 | Mar 2026 |
| Tron Inc. TRON | $745M | $1.6 | 2026-07-28 | Mar 2026 |
| Johnson Outdoors Inc. JOUT | $492M | $47.7 | 2026-07-28 | Jun 2026 |
| Funko, Inc. FNKOAHEAD23/26 WEEKS | $355M | $6.4 | 2026-07-28 | Mar 2026 |
| Xponential Fitness, Inc. XPOF | $331M | $6.7 | 2026-07-28 | Mar 2026 |
| JAKKS Pacific, Inc. JAKKAHEAD21/26 WEEKS | $305M | $26.6 | 2026-07-28 | Mar 2026 |
| Escalade, Incorporated ESCA19/26 WEEKS | $275M | $19.9 | 2026-07-28 | Mar 2026 |
| American Outdoor Brands, Inc. AOUT | $158M | $12.6 | 2026-07-28 | Jun 2026 |
| Playboy, Inc. PLBY | $144M | $1.2 | 2026-07-28 | Mar 2026 |
| Clarus Corporation CLAR | $126M | $3.3 | 2026-07-28 | Mar 2026 |
Evidence and freshness
How was this comparison built?
This comparison is built from the reported filings of 22 Leisure companies, normalized to a common $ scale and a shared quarter axis of up to 20 quarters each. Fundamentals run through Jun 2026 and market data through 2026-07-28. A second data feed fills gaps only after identity and scale reconciliation, and missing observations are never interpolated.
FundamentalsThrough Jun 2026 · up to 20 quarters per company
Market dataThrough 2026-07-28 · weekly price and relative-strength history
Derived metricsGrowth, changes, CAPEX intensity, net debt, guarded PEG and P/BV÷ROE are calculated only when their inputs are comparable.
Score confidenceMissing and stale evidence reduces confidence and pulls the 0–100 research-priority score toward neutral.
Questions investors ask · short, speakable answers
Leisure company comparison FAQs
These 18 answers restate the Leisure comparison above in question form. Every one is computed from the same 22 companies and the same reported filings as the rankings and charts, current through Jun 2026. Price and relative-strength answers run through 2026-07-28. Nothing here is estimated, and none of it is a recommendation.
Which Leisure company is the biggest?
Amer Sports, Inc. is the largest, with trailing-twelve-month revenue of $7,039 million, ahead of Mattel, Inc. at $5,383 million. That covers 19 of 22 companies with comparable reporting through Mar 2026.
Which Leisure company is growing fastest?
Amer Sports, Inc. has the fastest revenue growth at 28.8% year on year, across 19 of 22 comparable companies. Fast growth off a small base is not the same as proven scale — check whether the rate holds across several quarters on the chart above before treating it as a trend.
Which Leisure company has the best profit margins?
Planet Fitness, Inc. has the highest operating margin at 29.3%, from 22 of 22 comparable companies. Six Flags Entertainment Corporation shows the biggest recent improvement, at +20.5 percentage points. A high margin matters most when it is holding or rising, not when it is peaking.
Which Leisure company makes the most profit?
Mattel, Inc. earns the most, at $476 million of trailing-twelve-month net profit, from 19 of 22 comparable companies. Amer Sports, Inc. has the fastest profit growth at 100%, though growth off a small or recovering profit base overstates how much has actually changed.
Which Leisure company earns the highest return on capital?
Hasbro, Inc. leads on return on capital employed at 6.1%, across 22 of 22 companies. Read it beside the length of its reported history: a high return that repeats for years is evidence of a durable business, while a single high reading can be a small capital base or one good year.
Which Leisure stock is the cheapest?
On guarded PEG — where a LOWER number is cheaper — JAKKS Pacific, Inc. screens cheapest at 0.21×. Only 8 of 22 companies pass the comparability guard, so this is not a sector-wide "cheapest stock" verdict. Cheap on a multiple is a reason to investigate, never a reason to buy on its own.
Which Leisure company has the strongest balance sheet?
Clarus Corporation carries the lowest comparable gross debt at $0 million, from 22 of 22 companies. Absolute rupee debt alone does not settle it, because company scale differs — net debt and debt-to-equity in the chart above carry more information, and a very low-debt balance sheet can also mean under-investment.
Which Leisure company is investing most in new capacity?
Life Time Group Holdings, Inc. reports the largest capital spending at $260 million, across 22 of 22 companies. Spending consumes cash before it earns anything, so treat the ranking as a diligence queue: check commissioning, utilisation and the return earned on the completed assets before reading spend as value creation.
Is the Leisure sector beating the market?
Leisure has underperformed S&P 500 by 7.1% over the last 52 weeks and 5.2% over 13 weeks, measured on an equal-weight index of its current members. Inside the sector, 12 of 22 covered companies are beating the market on their own. Sector strength does not transfer evenly to every stock in it.
Which Leisure stock has the strongest price momentum?
Funko, Inc. has the strongest relative strength against S&P 500. Relative strength answers last, after growth, quality and valuation: price can move well before the fundamentals confirm it, and sometimes without them confirming at all.
Which Leisure company scores highest for research priority?
Life Time Group Holdings, Inc. scores 65.7 out of 100 with 82% evidence confidence, from 22.7 points on growth and earnings, 11.6 on capital efficiency, 11.8 on valuation and 19.6 on relative strength. This ranks what deserves work next. It is not a buy recommendation, and management quality, catalysts and risk still need separate research.
How many Leisure companies does this comparison cover, and over what period?
It compares 22 listed companies over up to 20 reported quarters of fundamentals and 7 fiscal years of capital allocation, ending Jun 2026, plus weekly price and relative-strength history. Membership is the full sector list — nothing is dropped for having thin data.
What is the total market cap of the Leisure sector?
The 22 Leisure companies on this page carry $80,589 million of combined market value. Amer Sports, Inc. is the largest at $20,940 million, about 26% of the sector's total on its own. Market value moves with price, so this reading is dated 2026-07-28.
What is the Leisure sector's P/E ratio?
The median price-to-earnings ratio across the 22 Leisure companies on this page is 26.9×, measured on the 19 that report a comparable figure. A sector-level history for this multiple is not held here, so this is a cross-section of today, not a comparison with the sector’s own past. Figures are as of 2026-07-28.
How is the Leisure sector performing?
12 of the 22 covered Leisure companies are beating S&P 500 on Mansfield relative strength. The sector itself is 7.1% behind S&P 500 over 52 weeks on an equal-weight index of its current members. Readings are as of 2026-07-28.
How many Leisure stocks are listed in the US?
This comparison covers 22 listed Leisure companies in the US, each above the size floor the site applies. The full ranked list is on this page, with reported fundamentals through Jun 2026. Membership is the full industry list — nothing is dropped for having thin data.
Why are some values on this page blank?
A blank means that company did not report a comparable figure for that period, so nothing is shown. Missing observations are never interpolated, carried forward, or replaced with a similar-looking accounting line, and a company with missing evidence has its research score pulled toward neutral rather than being scored as bad.
Is this investment advice?
No. Every figure here is a deterministic calculation from reported company filings and market data, published for research. It contains no recommendation to buy or sell any security, does not account for your circumstances, and is not a substitute for advice from a licensed adviser.