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Change in Method of Accounting for Inventory Valuation - Summary of Prior Year Financial Statement Line Items that have Been Affected by Retrospective Change in Accounting Principle (Detail) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Mar. 31, 2019
Jun. 30, 2018
Mar. 31, 2018
[3]
Jun. 30, 2019
Jun. 30, 2018
Dec. 31, 2018
Income Statement [Abstract]              
Cost of Sales [1] $ 380,044   $ 429,885   $ 784,605 $ 838,022  
Gross Profit [1] 92,959   89,981   177,568 181,179  
Operating Income [1],[2] 41,065   45,386   70,803 86,669  
Income Before Provision for Income Taxes [1],[2] 39,534   43,198   70,564 82,490  
Provision for Income Taxes [1] 9,324   9,746   15,376 17,093  
Net Income 30,210 [1],[2] $ 24,978 33,452 [1],[2],[3] $ 31,945 55,188 [1],[2] 65,397 [1],[2]  
Net Income Attributable to Stepan Company [1],[2] $ 30,218   $ 33,454   $ 55,202 $ 65,406  
Net Income Per Diluted Common Share Attributable to Stepan Company [1],[2] $ 1.30   $ 1.44   $ 2.37 $ 2.80  
Balance Sheet [Abstract]              
Inventories [2] $ 216,278       $ 216,278   $ 231,528
Other Non-Current Assets [2] 12,098       12,098   9,549
Total Assets [2] 1,528,968       1,528,968   1,514,614
Deferred Income Taxes [2] 28,271       28,271   24,961
Retained Earnings [2],[4] 886,349       886,349   837,107
Total Liabilities and Equity [2] 1,528,968       1,528,968   1,514,614
Statement of Cash Flows [Abstract]              
Net Income 30,210 [1],[2] $ 24,978 $ 33,452 [1],[2],[3] $ 31,945 55,188 [1],[2] $ 65,397 [1],[2]  
Deferred Income Taxes [2]         223 3,034  
Changes in assets and liabilities:              
Inventories [2]         15,515 (16,738)  
As Originally Reported Under LIFO [Member]              
Income Statement [Abstract]              
Cost of Sales     430,586     840,351  
Gross Profit     89,280     178,850  
Operating Income     44,685     84,340  
Income Before Provision for Income Taxes     42,497     80,161  
Provision for Income Taxes     9,574     16,522  
Net Income     32,923     63,639  
Net Income Attributable to Stepan Company     $ 32,925     $ 63,648  
Net Income Per Diluted Common Share Attributable to Stepan Company     $ 1.41     $ 2.73  
Balance Sheet [Abstract]              
Inventories             200,165
Other Non-Current Assets             10,964
Total Assets             1,484,666
Deferred Income Taxes             18,672
Retained Earnings             813,448
Total Liabilities and Equity             1,484,666
Statement of Cash Flows [Abstract]              
Net Income     $ 32,923     $ 63,639  
Deferred Income Taxes           2,463  
Changes in assets and liabilities:              
Inventories           (14,409)  
Effect of Change [Member]              
Income Statement [Abstract]              
Cost of Sales (3,500)   (701)   (2,000) (2,329)  
Gross Profit 3,500   701   2,000 2,329  
Operating Income 3,500   701   2,000 2,329  
Income Before Provision for Income Taxes 3,500   701   2,000 2,329  
Provision for Income Taxes 860   172   492 571  
Net Income 2,640   529   1,508 1,758  
Net Income Attributable to Stepan Company $ 2,640   $ 529   $ 1,508 $ 1,758  
Net Income Per Diluted Common Share Attributable to Stepan Company $ 0.11   $ 0.03   $ 0.06 $ 0.07  
Balance Sheet [Abstract]              
Inventories $ (29,363)       $ (29,363)   31,363
Other Non-Current Assets 1,415       1,415   (1,415)
Total Assets (27,948)       (27,948)   29,948
Deferred Income Taxes (5,797)       (5,797)   6,289
Retained Earnings (22,151)       (22,151)   23,659
Total Liabilities and Equity (27,948)       (27,948)   $ 29,948
Statement of Cash Flows [Abstract]              
Net Income $ 2,640   $ 529   1,508 $ 1,758  
Deferred Income Taxes         492 571  
Changes in assets and liabilities:              
Inventories         $ (2,000) $ (2,329)  
[1] The 2018 amounts for the noted line items have been retrospectively changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from the last in, first out (LIFO) basis to the first in, first out (FIFO) basis.
[2] The 2018 amounts for the noted line items have been retrospectively changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from LIFO to FIFO.
[3] The retained earnings and net income amounts for the noted line items have been changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from LIFO to FIFO.
[4] The 2019 amounts for the noted line items include an adjustment related to the Company’s first quarter 2019 adoption of ASU No. 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.