| GOLF | Acushnet Holdings Corp. | Dec 31 |
| AOUT | American Outdoor Brands, Inc. | Apr 30 |
| BWMG | Brownie's Marine Group, Inc | Dec 31 |
| CALY | Callaway Golf Co | Dec 31 |
| CLAR | Clarus Corp | Dec 31 |
| ESCA | ESCALADE INC | Dec 31 |
| FSTWF | FST Corp. | |
| GMEX | GMEX Robotics Corp | Jun 30 |
| JOUT | JOHNSON OUTDOORS INC | Oct 2 |
| YMAT | J-Star Holding Co., Ltd. | |
| NWTG | Newton Golf Company, Inc. | Dec 31 |
| ODRS | Outdoor Specialty Products, Inc. | Sep 30 |
| PTON | PELOTON INTERACTIVE, INC. | Jun 30 |
| SBDS | Solo Brands, Inc. | Dec 31 |
| TRUG | TruGolf Holdings, Inc. | Dec 31 |
| YETI | YETI Holdings, Inc. | Jan 2 |
| ADAMS GOLF INC | Dec 31 |
| AJAY SPORTS INC | |
| ALDILA INC | Dec 31 |
| American Rare Earths & Materials, Corp. | Jun 30 |
| ARNOLD PALMER GOLF CO | Sep 30 |
| BELL SPORTS CORP | Jun 30 |
| BELL SPORTS INC | Jun 30 |
| BLACK ROCK GOLF CORP | Dec 31 |
| BOLLINGER INDUSTRIES INC | Mar 31 |
| BOWFLEX INC. | Mar 31 |
| BP INTERNATIONAL INC | May 31 |
| BruMate, Inc. | Dec 31 |
| CARBITE GOLF INC | Dec 31 |
| CKRUSH, INC. | Dec 31 |
| CML GROUP INC | Jul 31 |
| COASTCAST CORP | Dec 31 |
| CYBEX INTERNATIONAL INC | Dec 31 |
| CYNTECH TECHNOLOGIES INC | Jul 31 |
| EARTH & OCEAN SPORTS INC | Dec 31 |
| EASTON-BELL SPORTS, INC. | Dec 31 |
| Femco Steel Technology Co., Ltd. | |
| FIRST TEAM SPORTS INC | Feb 28 |
| FOREFRONT HOLDINGS, INC. | Dec 31 |
| FUSION GOLF SHAFTS INC | Mar 31 |
| GARCIS USA INC | Sep 30 |
| GARY PLAYER GOLF INC | Mar 31 |
| GOLFGEAR INTERNATIONAL INC | Dec 31 |
| GOLF TRAINING SYSTEMS INC | Jun 30 |
| GREEN MACHINE DEVELOPMENT CORP | Mar 31 |
| Green Star Products, Inc. | Dec 31 |
| HEAD HOLDING UNTERNEHMENSBETEILIGUNG GMBH | Dec 31 |
| HEAD NV | |
| HEALTHTECH INTERNATIONAL INC | Sep 30 |
| HOCKEY CO | Dec 31 |
| HUFFY CORP | Dec 31 |
| ICON FITNESS CORP | May 31 |
| ICON HEALTH & FITNESS INC | May 31 |
| iFit Health & Fitness Inc | May 31 |
| IHF HOLDINGS INC | May 31 |
| JAKROO INC. | Dec 31 |
| JUMPKING INC | May 31 |
| K2 LICENSING & PROMOTIONS INC | Dec 31 |
| LD HOLDINGS, INC. | Dec 31 |
| Life Fitness Holdings Inc. | Dec 31 |
| MAURER RICHARD M | Dec 31 |
| MCHENRY METALS GOLF CORP /CA | Dec 31 |
| MKR HOLDINGS | Mar 31 |
| NATURAL GOLF CORP | Nov 30 |
| NEBO PRODUCTS INC | Sep 30 |
| New Asia Holdings, Inc. | Dec 31 |
| OLD PSG WIND-DOWN LTD. | May 31 |
| OUTDOOR SPORTS GEAR, INC. | Dec 31 |
| Pedro's List, Inc. | Oct 31 |
| PERFORMANCE SPORTS BRANDS, INC. | Aug 31 |
| PLAYCORE INC | Dec 31 |
| POKER TV NETWORK INC | Dec 31 |
| PRO POINTER INC | |
| PTI HOLDING INC | Dec 31 |
| RAWLINGS SPORTING GOODS CO INC | Aug 31 |
| Real Sports Investments LLC | |
| RENAISSANCE GOLF PRODUCTS INC | Dec 31 |
| Revelyst, Inc. | Mar 31 |
| RIDE INC | Jun 30 |
| ROLLERBALL INTERNATIONAL INC | Dec 31 |
| ROSS ROBERT L | Dec 31 |
| ROYAL PRECISION INC | May 31 |
| Sandpointe Group,Inc. | Jun 30 |
| Sensory Performance Technology, Inc | Jan 1 |
| SNAKE EYES GOLF CLUBS INC | Dec 31 |
| Sportcor Technologies Ltd | Jun 30 |
| SPORT SHOW PROMOTIONS INC | |
| SPORTSTRAC INC | Dec 31 |
| SPORTSTRAC SYSTEMS INC | Dec 31 |
| SURE SHOT INTERNATIONAL INC /FL/ | Dec 31 |
| TEARDROP GOLF CO | Dec 31 |
| TRUE TEMPER SPORTS INC | Dec 31 |
| TW Sports, Inc. | Jun 30 |
| Ultimate Rack, Inc. | Oct 31 |
| UNITED GOLF PRODUCTS INC | Jul 31 |
| Unleashed Inc. | Mar 31 |
| VARIFLEX INC | Jul 31 |
| VARSITY BRANDS INC | Dec 31 |
| V FORMATION INC | |
| V FORMATION INC/NJ/ | Dec 31 |