Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Current Assets:
Cash and cash equivalents	$ 113,705	$ 132,688
Receivables, net	492,342	387,959
Inventories (Note 6)	324,463	298,827
Other current assets	44,254	39,485
Total current assets	974,764	858,959
Property, Plant and Equipment:
Cost	2,764,435	2,787,036
Less: Accumulated depreciation	(1,621,823)	(1,567,409)
Property, plant and equipment, net	1,142,612	1,219,627
Goodwill, net	91,741	92,570
Other intangible assets, net	36,130	39,526
Long-term investments (Note 3)	14,507	21,270
Operating lease assets (Note 7)	58,071	62,494
Other non-current assets	74,841	63,256
Total assets	2,392,666	2,357,702
Current Liabilities:
Current maturities of debt (Note 14)	403,285	285,735
Accounts payable	321,664	261,723
Accrued liabilities	122,049	119,036
Total current liabilities	846,998	666,494
Deferred income taxes	10,998	11,450
Long-term debt, less current maturities (Note 14)	244,069	340,975
Non-current operating lease liabilities (Note 7)	45,028	49,340
Other non-current liabilities	33,527	45,433
Commitments and Contingencies (Note 8)
Equity:
Common stock, $1 par value; authorized 60,000,000 shares; 27,467,526 issued shares in 2026 and 27,301,177 issued shares in 2025	27,468	27,301
Additional paid-in capital	265,273	259,820
Accumulated other comprehensive loss (Note 11)	(136,676)	(138,974)
Retained earnings	1,249,315	1,285,752
Less: Common treasury stock, at cost, 4,735,033 shares in 2026 and 4,676,739 shares in 2025	(193,334)	(189,889)
Total Stepan Company stockholders’ equity	1,212,046	1,244,010
Total liabilities and equity	$ 2,392,666	$ 2,357,702

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).