Earnings Per Share

12 Months Ended

Dec. 31, 2025

Earnings Per Share [Abstract]

Earnings Per Share

18. Earnings Per Share

Below is the computation of basic and diluted earnings per share for the years ended December 31, 2025, 2024 and 2023:

(In thousands, except per share amounts)	2025		2024		2023
Computation of Basic Earnings per Share
Net income attributable to Stepan Company	$	46,895	$	50,370	$	40,204
Weighted-average number of shares outstanding		22,872		22,832		22,777
Basic earnings per share	$	2.05	$	2.21	$	1.77
Computation of Diluted Earnings per Share
Net income attributable to Stepan Company	$	46,895	$	50,370	$	40,204
Weighted-average number of shares outstanding		22,872		22,832		22,777
Add weighted-average net shares from assumed    exercise of options (under treasury share     method) (1)		7		32		66
Add weighted-average net shares related to    unvested stock awards (under treasury share     method)		5		6		3
Add weighted-average net shares from assumed    exercise of SARs (under treasury share method)		5		37		67
Add weighted-average contingently issuable net    shares related to performance stock awards    (under treasury share method)		1		24		33
Weighted-average shares applicable to diluted    earnings		22,890		22,931		22,946
Diluted earnings per share	$	2.05	$	2.20	$	1.75

(1)Options/SARs to purchase 1,208,928, 888,726 and 672,485 shares of the Company’s common stock were excluded from the computations of diluted earnings per share for the years ended December 31, 2025, 2024 and 2023, respectively. The options’/SARs’ exercise prices were greater than the average market price for the Company’s common stock and inclusion of the instruments would have had an antidilutive effect on the computations of earnings per share.