# Stepan Co: financial statements, quarterly

SCL · NYSE · CIK 94049 · [Consumer staples](/sectors/consumer-staples.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/scl.md) · [Financials](/companies/scl/financials.md) · [Filings](/companies/scl/filings.md) · [Insiders](/companies/scl/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/scl/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [562](/filings/0000950170-24-121883.md) | [532 d](/filings/0001193125-26-074976.md) | [551](/filings/0000950170-25-065195.md) | [556](/filings/0000950170-25-103639.md) | [547](/filings/0001193125-25-266074.md) | [526 d](/filings/0001193125-26-074976.md) | [593](/filings/0001193125-26-208061.md) | [595](/filings/0001193125-26-334428.md) | [590](/filings/0001193125-25-266074.md) | [554 d](/filings/0001193125-26-074976.md) | [605](/filings/0001193125-26-208061.md) | [684](/filings/0001193125-26-334428.md) |
| Cost of revenue | $m | [491](/filings/0000950170-24-121883.md) | [466 d](/filings/0001193125-26-074976.md) | [481](/filings/0000950170-25-065195.md) | [487](/filings/0000950170-25-103639.md) | [471](/filings/0001193125-25-266074.md) | [469 d](/filings/0001193125-26-074976.md) | [518](/filings/0001193125-26-208061.md) | [523](/filings/0001193125-26-334428.md) | [519](/filings/0001193125-25-266074.md) | [502 d](/filings/0001193125-26-074976.md) | [540](/filings/0001193125-26-208061.md) | [584](/filings/0001193125-26-334428.md) |
| Gross profit | $m | [71.2](/filings/0000950170-24-121883.md) | [66.4 d](/filings/0001193125-26-074976.md) | [70.3](/filings/0000950170-25-065195.md) | [69.6](/filings/0000950170-25-103639.md) | [75.7](/filings/0001193125-25-266074.md) | [56.7 d](/filings/0001193125-26-074976.md) | [75.5](/filings/0001193125-26-208061.md) | [71.9](/filings/0001193125-26-334428.md) | [71.0](/filings/0001193125-25-266074.md) | [51.5 d](/filings/0001193125-26-074976.md) | [64.9](/filings/0001193125-26-208061.md) | [100.0](/filings/0001193125-26-334428.md) |
| Operating income | $m | [19.5](/filings/0000950170-24-121883.md) | [0.2 d](/filings/0001193125-26-074976.md) | [20.2](/filings/0000950170-25-065195.md) | [18.7](/filings/0000950170-25-103639.md) | [23.9](/filings/0001193125-25-266074.md) | [7.7 d](/filings/0001193125-26-074976.md) | [28.3](/filings/0001193125-26-208061.md) | [18.0](/filings/0001193125-26-334428.md) | [21.8](/filings/0001193125-25-266074.md) | [10.5 d](/filings/0001193125-26-074976.md) | [(49.6)](/filings/0001193125-26-208061.md) | [37.2](/filings/0001193125-26-334428.md) |
| Interest expense | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [3.3](/filings/0000950170-24-121883.md) | [(2.5) d](/filings/0001193125-26-074976.md) | [5.6](/filings/0000950170-25-065195.md) | [7.7](/filings/0000950170-25-103639.md) | [(2.3)](/filings/0001193125-25-266074.md) | [(0.9) d](/filings/0001193125-26-074976.md) | [5.0](/filings/0001193125-26-208061.md) | [2.4](/filings/0001193125-26-334428.md) | [5.7](/filings/0001193125-25-266074.md) | [(0.1) d](/filings/0001193125-26-074976.md) | [(13.1)](/filings/0001193125-26-208061.md) | [9.6](/filings/0001193125-26-334428.md) |
| Net income | $m | [12.6](/filings/0000950170-24-121883.md) | [(1.2) d](/filings/0001193125-26-074976.md) | [13.9](/filings/0000950170-25-065195.md) | [9.5](/filings/0000950170-25-103639.md) | [23.6](/filings/0001193125-25-266074.md) | [3.4 d](/filings/0001193125-26-074976.md) | [19.7](/filings/0001193125-26-208061.md) | [11.3](/filings/0001193125-26-334428.md) | [10.8](/filings/0001193125-25-266074.md) | [5.0 d](/filings/0001193125-26-074976.md) | [(41.4)](/filings/0001193125-26-208061.md) | [22.9](/filings/0001193125-26-334428.md) |
| Diluted EPS | $ per share | [0.55](/filings/0000950170-24-121883.md) | not reported | [0.61](/filings/0000950170-25-065195.md) | [0.42](/filings/0000950170-25-103639.md) | [1.03](/filings/0001193125-25-266074.md) | not reported | [0.86](/filings/0001193125-26-208061.md) | [0.50](/filings/0001193125-26-334428.md) | [0.47](/filings/0001193125-25-266074.md) | not reported | [(1.81)](/filings/0001193125-26-208061.md) | [1.00](/filings/0001193125-26-334428.md) |
| Basic EPS | $ per share | [0.55](/filings/0000950170-24-121883.md) | not reported | [0.61](/filings/0000950170-25-065195.md) | [0.42](/filings/0000950170-25-103639.md) | [1.03](/filings/0001193125-25-266074.md) | not reported | [0.86](/filings/0001193125-26-208061.md) | [0.50](/filings/0001193125-26-334428.md) | [0.47](/filings/0001193125-25-266074.md) | not reported | [(1.81)](/filings/0001193125-26-208061.md) | [1.00](/filings/0001193125-26-334428.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: not reported
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [106](/filings/0000950170-23-057942.md) | [130](/filings/0000950170-25-029079.md) | [126](/filings/0000950170-24-055552.md) | [125](/filings/0000950170-24-093579.md) | [147](/filings/0000950170-24-121883.md) | [99.7](/filings/0001193125-26-074976.md) | [107](/filings/0000950170-25-065195.md) | [88.9](/filings/0000950170-25-103639.md) | [119](/filings/0001193125-25-266074.md) | [133](/filings/0001193125-26-334428.md) | [141](/filings/0001193125-26-208061.md) | [114](/filings/0001193125-26-334428.md) |
| Current assets | $m | [849](/filings/0000950170-23-057942.md) | [852](/filings/0000950170-25-029079.md) | [870](/filings/0000950170-24-055552.md) | [867](/filings/0000950170-24-093579.md) | [918](/filings/0000950170-24-121883.md) | [810](/filings/0001193125-26-074976.md) | [897](/filings/0000950170-25-065195.md) | [906](/filings/0000950170-25-103639.md) | [921](/filings/0001193125-25-266074.md) | [859](/filings/0001193125-26-334428.md) | [906](/filings/0001193125-26-208061.md) | [975](/filings/0001193125-26-334428.md) |
| Total assets | $m | [2,334](/filings/0000950170-23-057942.md) | [2,363](/filings/0001193125-26-074976.md) | [2,373](/filings/0000950170-24-055552.md) | [2,349](/filings/0000950170-24-093579.md) | [2,414](/filings/0000950170-24-121883.md) | [2,305](/filings/0001193125-26-074976.md) | [2,390](/filings/0000950170-25-065195.md) | [2,416](/filings/0000950170-25-103639.md) | [2,432](/filings/0001193125-25-266074.md) | [2,358](/filings/0001193125-26-334428.md) | [2,333](/filings/0001193125-26-208061.md) | [2,393](/filings/0001193125-26-334428.md) |
| Current liabilities | $m | [582](/filings/0000950170-23-057942.md) | [608](/filings/0000950170-25-029079.md) | [629](/filings/0000950170-24-055552.md) | [655](/filings/0000950170-24-093579.md) | [721](/filings/0000950170-24-121883.md) | [669](/filings/0001193125-26-074976.md) | [739](/filings/0000950170-25-065195.md) | [673](/filings/0000950170-25-103639.md) | [709](/filings/0001193125-25-266074.md) | [666](/filings/0001193125-26-334428.md) | [720](/filings/0001193125-26-208061.md) | [847](/filings/0001193125-26-334428.md) |
| Long-term debt | $m | [422](/filings/0000950170-23-057942.md) | [401](/filings/0000950170-25-029079.md) | [400](/filings/0000950170-24-055552.md) | [375](/filings/0000950170-24-093579.md) | [349](/filings/0000950170-24-121883.md) | [333](/filings/0001193125-26-074976.md) | [331](/filings/0000950170-25-065195.md) | [383](/filings/0000950170-25-103639.md) | [357](/filings/0001193125-25-266074.md) | [341](/filings/0001193125-26-334428.md) | [328](/filings/0001193125-26-208061.md) | [244](/filings/0001193125-26-334428.md) |
| Current portion of debt | $m | [227](/filings/0000950170-23-057942.md) | [253](/filings/0000950170-25-029079.md) | [246](/filings/0000950170-24-055552.md) | [282](/filings/0000950170-24-093579.md) | [340](/filings/0000950170-24-121883.md) | [293](/filings/0001193125-26-074976.md) | [328](/filings/0000950170-25-065195.md) | [275](/filings/0000950170-25-103639.md) | [298](/filings/0001193125-25-266074.md) | [286](/filings/0001193125-26-334428.md) | [323](/filings/0001193125-26-208061.md) | [403](/filings/0001193125-26-334428.md) |
| Shareholders' equity | $m | [1,203](/filings/0000950170-24-121883.md) | [1,216](/filings/0001193125-26-074976.md) | [1,215](/filings/0000950170-25-103639.md) | [1,192](/filings/0001193125-25-266074.md) | [1,219](/filings/0001193125-25-266074.md) | [1,170](/filings/0001193125-26-334428.md) | [1,201](/filings/0001193125-26-334428.md) | [1,242](/filings/0001193125-26-334428.md) | [1,247](/filings/0001193125-25-266074.md) | [1,244](/filings/0001193125-26-334428.md) | [1,193](/filings/0001193125-26-334428.md) | [1,212](/filings/0001193125-26-334428.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [70.1 d](/filings/0000950170-24-121883.md) | [69.0 d](/filings/0001193125-26-074976.md) | [41.6](/filings/0000950170-25-065195.md) | [29.5 d](/filings/0000950170-25-103639.md) | [22.7 d](/filings/0001193125-25-266074.md) | [68.3 d](/filings/0001193125-26-074976.md) | [6.9](/filings/0001193125-26-208061.md) | [11.2 d](/filings/0001193125-26-334428.md) | [69.8 d](/filings/0001193125-25-266074.md) | [60.0 d](/filings/0001193125-26-074976.md) | [16.9](/filings/0001193125-26-208061.md) | [8.4 d](/filings/0001193125-26-334428.md) |
| Capital expenditure | $m | [53.7 d](/filings/0000950170-24-121883.md) | [46.7 d](/filings/0001193125-26-074976.md) | [30.2](/filings/0000950170-25-065195.md) | [29.7 d](/filings/0000950170-25-103639.md) | [26.7 d](/filings/0001193125-25-266074.md) | [36.2 d](/filings/0001193125-26-074976.md) | [32.7](/filings/0001193125-26-208061.md) | [25.6 d](/filings/0001193125-26-334428.md) | [29.6 d](/filings/0001193125-25-266074.md) | [34.6 d](/filings/0001193125-26-074976.md) | [30.9](/filings/0001193125-26-208061.md) | [23.4 d](/filings/0001193125-26-334428.md) |
| Dividends paid | $m | [8.2 d](/filings/0000950170-24-121883.md) | [8.4 d](/filings/0001193125-26-074976.md) | [8.4](/filings/0000950170-25-065195.md) | [8.4 d](/filings/0000950170-25-103639.md) | [8.4 d](/filings/0001193125-25-266074.md) | [8.7 d](/filings/0001193125-26-074976.md) | [8.7](/filings/0001193125-26-208061.md) | [8.7 d](/filings/0001193125-26-334428.md) | [8.7 d](/filings/0001193125-25-266074.md) | [8.9 d](/filings/0001193125-26-074976.md) | [9.0](/filings/0001193125-26-208061.md) | [9.0 d](/filings/0001193125-26-334428.md) |
| Share repurchases | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends
- Share repurchases: not reported

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [23.0](/filings/0000950170-23-057942.md) | [23.0](/filings/0000950170-24-055552.md) | [22.9](/filings/0000950170-24-093579.md) | [22.9](/filings/0000950170-24-121883.md) | [22.9](/filings/0000950170-25-065195.md) | [22.9](/filings/0000950170-25-103639.md) | [22.9](/filings/0001193125-25-266074.md) | [22.9](/filings/0001193125-26-208061.md) | [22.9](/filings/0001193125-26-334428.md) | [22.9](/filings/0001193125-25-266074.md) | [22.9](/filings/0001193125-26-208061.md) | [22.9](/filings/0001193125-26-334428.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 22,732,540 at 2026-08-03, from the cover of the [10-Q filed 2026-08-05](/filings/0001193125-26-334428.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:20 ET. No prices; not investment advice.