Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Current Assets:
Cash and cash equivalents	$ 140,775	$ 132,688
Receivables, net	433,694	387,959
Inventories (Note 6)	289,020	298,827
Other current assets	42,749	39,485
Total current assets	906,238	858,959
Property, Plant and Equipment:
Cost	2,744,684	2,787,036
Less: Accumulated depreciation	(1,596,520)	(1,567,409)
Property, plant and equipment, net	1,148,164	1,219,627
Goodwill, net	92,260	92,570
Other intangible assets, net	37,671	39,526
Long-term investments (Note 3)	13,287	21,270
Operating lease assets (Note 7)	59,474	62,494
Other non-current assets	76,243	63,256
Total assets	2,333,337	2,357,702
Current Liabilities:
Current maturities of debt (Note 14)	323,310	285,735
Accounts payable	285,699	261,723
Accrued liabilities	111,444	119,036
Total current liabilities	720,453	666,494
Deferred income taxes	11,052	11,450
Long-term debt, less current maturities (Note 14)	328,415	340,975
Non-current operating lease liabilities (Note 7)	47,086	49,340
Other non-current liabilities	33,307	45,433
Commitments and Contingencies (Note 8)
Equity:
Common stock, $1 par value; authorized 60,000,000 shares; 27,446,721 issued shares in 2026 and 27,301,177 issued shares in 2025	27,447	27,301
Additional paid-in capital	262,200	259,820
Accumulated other comprehensive loss (Note 11)	(138,672)	(138,974)
Retained earnings	1,235,383	1,285,752
Less: Common treasury stock, at cost, 4,735,238 shares in 2026 and 4,676,739 shares in 2025	(193,334)	(189,889)
Total Stepan Company stockholders’ equity	1,193,024	1,244,010
Total liabilities and equity	$ 2,333,337	$ 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).