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Stepan SCL Surfactants — Cost of Goods Sold

Other segment segments

Polymers
$147.23M+6.6%
Specialty Products
$16.19M+13.3%

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Other financials

Income statement

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Revenue$684.1M+15.0%
Gross profit$100.0M+39.1%
Operating income$37.2M+107%
Net income$22.9M+102%
EPS (diluted)$1.00+100%

Balance sheet

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Cash & equivalents$113.7M+27.9%
Total debt$707.3M-2.7%
Total equity$1.2B-2.4%
Total assets$2.4B-1.0%

Cash flow

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Operating cash flow$8.4M-25.3%
CapEx$23.4M-8.6%
Free cash flow-$15.0M-4.4%

Valuation

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Market cap$1.47B+34.1%
Enterprise value$2.07B+19.0%
P/S0.6×+0.1×

Profitability

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Gross margin11.8%-0.6pp
Operating margin0.8%-2.6pp
Net margin-0.1%-2.7pp
FCF margin1.5%

Returns & leverage

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Return on equity-0.2%-5.0pp
Debt / equity0.6×0.0×
Current ratio1.2×-0.2×

Where this comes from

Reported directly by Stepan in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: Stepan’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 12:37 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001193125-26-334428
(In thousands)SurfactantsPolymersSpecialty ProductsTotal
Net Sales$483,902$178,007$22,200$684,109
Cost of Sales (1)420,295147,22816,193583,716
Operating Expenses (2)29,2458,3101,00038,555
Operating Income$34,362$22,469$5,007$61,838
Unallocated Corporate Expenses (3)(24,628)
Consolidated Operating Income$37,210
Segment Capital Expenditures$16,057$6,517$992$23,566
Unallocated Capital Expenditures (4)(160)

Item 1 - Financial Statements

FAQ

What is Stepan's surfactants — cost of goods sold?
Stepan (SCL) reported surfactants — cost of goods sold of $420.3M in Q2 2026.
How has Stepan's surfactants — cost of goods sold changed year-over-year?
Stepan's surfactants — cost of goods sold increased by 13.4% year-over-year, from $370.66M to $420.3M.
What is the long-term trend for Stepan's surfactants — cost of goods sold?
Over 3 years (2022 to 2025), Stepan's surfactants — cost of goods sold has grown at a -2.3% compound annual growth rate (CAGR), from $1.61B to $1.5B.
What does surfactants — cost of goods sold mean?
Reflects the direct costs associated with the production and delivery of surfactant products, including raw materials, direct labor, and manufacturing overhead. Monitoring this metric is essential for evaluating the segment's production efficiency and the impact of input price volatility on gross margins.

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