Stepan Company (SCL) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 906.24M | 858.96M | 929.08M | 906.11M | 897.16M | 810.43M | 918.16M | 867.14M | 869.81M | 851.88M | 849.44M | 938.72M | 1.01B | 1.04B | 1.07B | 1.09B | 1.08B | 913.37M | 839.21M | 815.86M |
| Cash & Short-Term Investments | 140.78M | 132.69M | 118.54M | 88.9M | 107.5M | 99.67M | 147.28M | 124.71M | 125.78M | 129.82M | 105.51M | 133.93M | 126.96M | 173.75M | 165.69M | 194.59M | 236.04M | 159.19M | 105.27M | 127.05M |
| Cash Only | 140.78M | 132.69M | 118.54M | 88.9M | 107.5M | 99.67M | 147.28M | 124.71M | 125.78M | 129.82M | 105.51M | 133.93M | 126.96M | 173.75M | 165.69M | 194.59M | 236.04M | 159.19M | 105.27M | 127.05M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 433.69M | 387.96M | 436.14M | 442.15M | 436.5M | 388.03M | 434.15M | 437.35M | 446.57M | 422.05M | 418.22M | 423.4M | 470.27M | 436.91M | 476.2M | 518.75M | 504.47M | 419.54M | 413.58M | 391.73M |
| Days Sales Outstanding | 61.16 | 68.44 | 68.44 | 67.23 | 62.54 | 71.95 | 73.31 | 72.28 | 71.67 | 72.64 | 68.86 | 70.11 | 62.67 | 66.97 | 63.64 | 61.94 | 61.58 | 62.82 | 61.46 | 59.01 |
| Inventory | 289.02M | 298.83M | 324.27M | 329.48M | 309.3M | 288.72M | 296.7M | 266.01M | 257.12M | 265.56M | 284.55M | 339.96M | 368.37M | 402.53M | 397.6M | 340.71M | 308.42M | 305.54M | 290.93M | 266.09M |
| Days Inventory Outstanding | 49.02 | 57.05 | 57.91 | 55.59 | 51.97 | 57.43 | 54.94 | 48.89 | 49.43 | 54.33 | 58.51 | 62.75 | 60.03 | 65.79 | 56.54 | 47.64 | 48.81 | 52.09 | 50.16 | 47.13 |
| Other Current Assets | 42.75M | 39.48M | 50.14M | 45.58M | 43.86M | 34.02M | 40.03M | 39.07M | 40.34M | 34.45M | 41.16M | 41.43M | 40.92M | 31.61M | 33.26M | 33.32M | 32.93M | 29.1M | 29.43M | 30.98M |
| Total Non-Current Assets | 1.43B | 1.5B | 1.5B | 1.5B | 1.49B | 1.49B | 1.5B | 1.48B | 1.5B | 1.51B | 1.48B | 1.49B | 1.44B | 1.39B | 1.26B | 1.2B | 1.19B | 1.15B | 1.12B | 1.07B |
| Property, Plant & Equipment | 1.21B | 1.28B | 1.28B | 1.21B | 1.27B | 1.27B | 1.27B | 1.26B | 1.21B | 1.28B | 1.18B | 1.17B | 1.12B | 1.07B | 1.04B | 985.06M | 892.58M | 850.6M | 799.4M | 764.78M |
| Fixed Asset Turnover | 0.49x | 0.43x | 0.47x | 0.48x | 0.47x | 0.41x | 0.43x | 0.45x | 0.44x | 0.43x | 0.48x | 0.51x | 0.59x | 0.59x | 0.71x | 0.80x | 0.77x | 0.74x | 0.77x | 0.75x |
| Goodwill | 92.26M | 92.57M | 98.96M | 98.87M | 93.98M | 91.37M | 95.89M | 94.38M | 96.31M | 97.44M | 96.53M | 98.52M | 97.35M | 95.92M | 91.82M | 93.15M | 97.56M | 97.19M | 98.21M | 97.99M |
| Intangible Assets | 37.67M | 39.53M | 41.01M | 42.62M | 42.01M | 42.67M | 46.38M | 47.65M | 50.56M | 52.57M | 53.55M | 56.5M | 57.4M | 58.03M | 57.29M | 54.96M | 58.77M | 60.78M | 62.8M | 65.46M |
| Long-Term Investments | 13.29M | 21.27M | 20.82M | 19.76M | 18.98M | 25.56M | 25.12M | 24.08M | 23.47M | 26.8M | 24.53M | 25.03M | 23.25M | 23.29M | 23.93M | 24.91M | 29.17M | 34.49M | 32.54M | 32.58M |
| Other Non-Current Assets | 76.24M | 19.52M | 62.8M | 127.18M | 64.41M | 24.64M | 46.47M | 40.87M | 117.11M | 57.34M | 120.37M | 137.19M | 131.81M | 127.65M | 51.45M | 31.98M | 101.69M | 301.64M | 115.14M | 100.65M |
| Total Assets | 2.33B | 2.36B | 2.43B | 2.42B | 2.39B | 2.3B | 2.41B | 2.35B | 2.37B | 2.36B | 2.33B | 2.43B | 2.45B | 2.43B | 2.34B | 2.29B | 2.27B | 2.07B | 1.96B | 1.89B |
| Asset Turnover | 0.26x | 0.23x | 0.24x | 0.25x | 0.25x | 0.22x | 0.23x | 0.24x | 0.23x | 0.23x | 0.24x | 0.24x | 0.27x | 0.26x | 0.31x | 0.33x | 0.31x | 0.30x | 0.31x | 0.32x |
| Asset Growth % | -2.36% | 2.3% | 0.77% | 2.88% | 0.7% | -2.48% | 3.44% | -3.38% | -2.98% | -2.87% | -0.14% | 6.21% | 7.63% | 17.79% | 19.47% | 21.27% | 24.33% | 17.88% | 20.91% | 22.28% |
| Total Current Liabilities | 720.45M | 666.49M | 713.92M | 673.27M | 739.48M | 669.03M | 721.29M | 655.2M | 628.85M | 607.87M | 582.08M | 642.04M | 662.74M | 670.65M | 603.25M | 638.23M | 611.06M | 500.48M | 491.06M | 464.5M |
| Accounts Payable | 285.7M | 261.72M | 289.38M | 281.75M | 298.1M | 258.79M | 257.07M | 251.19M | 256.88M | 233.03M | 242.63M | 287.57M | 289.13M | 375.73M | 350.08M | 366.23M | 350.75M | 323.36M | 314.46M | 286.92M |
| Days Payables Outstanding | 45.65 | 50.46 | 50.59 | 50.46 | 48.4 | 50.6 | 49.62 | 47.48 | 46.33 | 46.98 | 49.67 | 51.09 | 51.77 | 59.68 | 54.85 | 52.62 | 53.59 | 55.7 | 54.16 | 51.83 |
| Short-Term Debt | 337.58M | 300.73M | 298.37M | 274.79M | 328.5M | 292.81M | 339.85M | 282.35M | 245.86M | 252.9M | 227.01M | 244.36M | 257.3M | 132.11M | 98.15M | 142.49M | 139.35M | 40.72M | 47.66M | 42.35M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 97.17M | 57.66M | 4.57M | 102.24M | 14K | 0 | 0 | 0 | 0 | 0 | 0 | -13.38M | -13.38M | 0 | 0 | -13.43M | -13.72M | 0 | -13.22M | -12.56M |
| Current Ratio | 1.26x | 1.29x | 1.30x | 1.35x | 1.21x | 1.21x | 1.27x | 1.32x | 1.38x | 1.40x | 1.46x | 1.46x | 1.52x | 1.56x | 1.78x | 1.70x | 1.77x | 1.82x | 1.71x | 1.76x |
| Quick Ratio | 0.86x | 0.84x | 0.85x | 0.86x | 0.79x | 0.78x | 0.86x | 0.92x | 0.97x | 0.96x | 0.97x | 0.93x | 0.96x | 0.96x | 1.12x | 1.17x | 1.27x | 1.21x | 1.12x | 1.18x |
| Cash Conversion Cycle | 64.54 | 75.03 | 75.76 | 72.35 | 66.12 | 78.78 | 78.63 | 73.69 | 74.77 | 79.99 | 77.69 | 81.77 | 70.93 | 73.08 | 65.32 | 56.96 | 56.79 | 59.21 | 57.47 | 54.32 |
| Total Non-Current Liabilities | 419.86M | 447.2M | 471.59M | 501.14M | 449.67M | 465.68M | 473.13M | 500.96M | 529.77M | 538.99M | 548.68M | 573.68M | 593.28M | 596.46M | 603.29M | 524.86M | 544.8M | 490.94M | 405.86M | 372.29M |
| Long-Term Debt | 328.42M | 340.98M | 357.11M | 383.24M | 330.8M | 332.63M | 348.67M | 374.71M | 400.12M | 401.25M | 422.38M | 438.27M | 453.74M | 455.03M | 466.77M | 383.5M | 397.76M | 322.86M | 232.18M | 196.53M |
| Capital Lease Obligations | 47.09M | 49.34M | 52.04M | 50.1M | 56.96M | 57.39M | 55.93M | 56.66M | 59.06M | 58.03M | 53.65M | 55.92M | 53.71M | 50.56M | 50.01M | 53.12M | 54.64M | 56.67M | 58.91M | 58.18M |
| Deferred Tax Liabilities | 11.05M | 11.45M | 10.29M | 10.38M | 9.68M | 9.61M | 10.68M | 10.22M | 10.26M | 10.37M | 9.15M | 9.07M | 9.47M | 10.18M | 11.11M | 11.38M | 10.96M | 12.49M | 8.64M | 9.99M |
| Other Non-Current Liabilities | 33.31M | 43.22M | 52.14M | 57.67M | 52.23M | 61.61M | 57.85M | 59.36M | 60.33M | 62.7M | 63.5M | 70.42M | 76.36M | 71.93M | 75.4M | 76.86M | 81.44M | 88.94M | 106.13M | 107.58M |
| Total Liabilities | 1.14B | 1.11B | 1.19B | 1.17B | 1.19B | 1.13B | 1.19B | 1.16B | 1.16B | 1.15B | 1.13B | 1.22B | 1.26B | 1.27B | 1.21B | 1.16B | 1.16B | 991.42M | 896.92M | 836.79M |
| Total Debt | 713.08M | 691.04M | 707.52M | 722.62M | 731.26M | 682.83M | 744.45M | 727.3M | 718.58M | 712.17M | 715.83M | 751.93M | 778.13M | 637.7M | 614.93M | 592.54M | 605.47M | 420.25M | 351.97M | 309.63M |
| Net Debt | 572.31M | 558.35M | 588.98M | 633.71M | 623.77M | 583.17M | 597.17M | 602.6M | 592.81M | 582.35M | 610.32M | 618M | 651.17M | 463.95M | 449.25M | 397.95M | 369.43M | 261.06M | 246.7M | 182.57M |
| Debt / Equity | 0.60x | 0.56x | 0.57x | 0.58x | 0.61x | 0.58x | 0.61x | 0.61x | 0.59x | 0.59x | 0.60x | 0.62x | 0.65x | 0.55x | 0.54x | 0.53x | 0.54x | 0.39x | 0.33x | 0.29x |
| Debt / EBITDA | 14.61x | 20.28x | 12.97x | 14.67x | 12.70x | 18.85x | 14.31x | 15.58x | 15.04x | 26.13x | 15.62x | 16.98x | 16.70x | 17.53x | 7.85x | 5.87x | 7.02x | 9.79x | 5.60x | 3.87x |
| Net Debt / EBITDA | 11.72x | 16.39x | 10.80x | 12.87x | 10.84x | 16.10x | 11.48x | 12.91x | 12.41x | 21.37x | 13.32x | 13.96x | 13.97x | 12.75x | 5.73x | 3.94x | 4.28x | 6.08x | 3.92x | 2.28x |
| Interest Coverage | -9.87x | - | 2.43x | 3.32x | 6.92x | 1.46x | 6.73x | 7.17x | 6.70x | 0.05x | 8.31x | 4.70x | 7.52x | 1.07x | 24.65x | 28.86x | 27.49x | 26.81x | 25.19x | 36.23x |
| Total Equity | 1.19B | 1.24B | 1.25B | 1.24B | 1.2B | 1.17B | 1.22B | 1.19B | 1.21B | 1.22B | 1.2B | 1.22B | 1.19B | 1.17B | 1.13B | 1.13B | 1.12B | 1.07B | 1.06B | 1.05B |
| Equity Growth % | -0.63% | 6.33% | 2.25% | 4.13% | -1.15% | -3.83% | 1.38% | -1.86% | 2.07% | 4.32% | 6.42% | 7.94% | 6.55% | 8.55% | 6.73% | 7.16% | 11.23% | 8.68% | 12.75% | 16.95% |
| Book Value per Share | 52.12 | 54.34 | 54.47 | 54.26 | 52.45 | 51.06 | 53.19 | 51.99 | 52.92 | 53.37 | 52.45 | 52.96 | 51.75 | 50.71 | 49.07 | 48.83 | 48.20 | 46.19 | 45.61 | 45.00 |
| Total Shareholders' Equity | 1.19B | 1.24B | 1.25B | 1.24B | 1.2B | 1.17B | 1.22B | 1.19B | 1.21B | 1.22B | 1.2B | 1.22B | 1.19B | 1.17B | 1.13B | 1.13B | 1.12B | 1.07B | 1.06B | 1.05B |
| Common Stock | 27.45M | 27.3M | 27.29M | 27.29M | 27.25M | 27.16M | 27.15M | 27.14M | 27.13M | 27.01M | 26.99M | 26.98M | 26.96M | 26.84M | 26.83M | 26.82M | 26.81M | 26.76M | 26.75M | 26.75M |
| Retained Earnings | 1.24B | 1.29B | 1.29B | 1.29B | 1.28B | 1.27B | 1.28B | 1.26B | 1.26B | 1.26B | 1.27B | 1.26B | 1.26B | 1.25B | 1.25B | 1.22B | 1.17B | 1.13B | 1.12B | 1.09B |
| Treasury Stock | -193.33M | -189.89M | -189.79M | -189.79M | -189.71M | -188.05M | -187.93M | -187.78M | -187.61M | -184.41M | -184.37M | -184.37M | -184.19M | -180.6M | -177.66M | -172.32M | -165.24M | -153.7M | -153.59M | -147.49M |
| Accumulated OCI | -138.67M | -138.97M | -138.61M | -139.92M | -176.29M | -196.84M | -151.72M | -161.9M | -136.27M | -130.6M | -151.32M | -132.37M | -150.55M | -167.51M | -199.37M | -173.8M | -140.18M | -153.24M | -156.95M | -138.42M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.72M | 1.72M |