STEPAN COMPANY (SCL) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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STEPAN COMPANY cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income (loss) → Net cash from operating activities: $8,364,000.00Net income (loss) → Operating adjustments reconciliation: $14,547,000.00Accounts payable and accrued liabilities → Operating adjustments reconciliation: $46,216,000.00Depreciation and amortization → Operating adjustments reconciliation: $30,920,000.00Stock-based compensation → Operating adjustments reconciliation: $2,117,000.00Deferred income taxes → Operating adjustments reconciliation: $1,478,000.00Deferred compensation (income) expense → Operating adjustments reconciliation: $1,402,000.00Other non-cash items → Operating adjustments reconciliation: $506,000.00Operating adjustments reconciliation → Receivables, net: $58,101,000.00Operating adjustments reconciliation → Inventories: $34,842,000.00Operating adjustments reconciliation → Business restructuring: $1,307,000.00Operating adjustments reconciliation → Realized and unrealized loss on long-term investments: $1,199,000.00Operating adjustments reconciliation → Other current assets: $987,000.00Operating adjustments reconciliation → Deferred revenues: $456,000.00Operating adjustments reconciliation → Environmental and legal liabilities: $206,000.00Operating adjustments reconciliation → Pension liabilities: $88,000.00Net cash used in investing activities → investing reconciliation: $23,406,000.00investing reconciliation → Expenditures for property, plant and equipment: $23,406,000.00Net cash used in financing activities → financing reconciliation: $12,402,000.00Revolving debt and bank overdrafts, net (Note 14) → financing reconciliation: $5,600,000.00Other, net → financing reconciliation: $977,000.00financing reconciliation → Other debt repayments: $10,000,000.00financing reconciliation → Dividends paid: $8,979,000.00Exchange-rate effect → Cash sources and uses: $374,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $140,775,000.00Net cash from operating activities → Cash sources and uses: $8,364,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $113,705,000.00Cash sources and uses → Net cash used in investing activities: $23,406,000.00Cash sources and uses → Net cash used in financing activities: $12,402,000.00Net income (loss): $22,911,000.00Net income (loss)+$22.91 MDepreciation and amortization: $30,920,000.00Depreciation & amortization+$30.92 MDeferred compensation (income) expense: $1,402,000.00Deferred compensation, net+$1.40 MRealized and unrealized loss on long-term investments: -$1,199,000.00Investment gain & loss−$1.20 MStock-based compensation: $2,117,000.00Stock-based compensation+$2.12 MBusiness restructuring: -$1,307,000.00Restructuring charges−$1.31 MDeferred income taxes: $1,478,000.00Deferred income taxes+$1.48 MOther non-cash items: $506,000.00Other non-cash items+$506.00 KReceivables, net: -$58,101,000.00Receivables, net−$58.10 MInventories: -$34,842,000.00Inventories−$34.84 MOther current assets: -$987,000.00Other operating assets−$987.00 KAccounts payable and accrued liabilities: $46,216,000.00Payables & accrued liabilities+$46.22 MPension liabilities: -$88,000.00Pension obligations, net−$88.00 KEnvironmental and legal liabilities: -$206,000.00Environmental & legal liabilities−$206.00 KDeferred revenues: -$456,000.00Deferred revenue−$456.00 KNet cash from operating activities: $8,364,000.00Operating cash+$8.36 MOperating adjustments reconciliation: $97,186,000.00Revolving debt and bank overdrafts, net (Note 14): $5,600,000.00Credit lines, net+$5.60 MOther debt repayments: -$10,000,000.00Other debt repaid−$10.00 MDividends paid: -$8,979,000.00Dividends paid−$8.98 MStock option exercises: $0.00Other, net: $977,000.00Other financing, net+$977.00 KNet cash used in financing activities: -$12,402,000.00. Cash required to fund net payments.Financing cash−$12.40 Mfinancing reconciliation: $18,979,000.00Expenditures for property, plant and equipment: -$23,406,000.00PP&E purchases−$23.41 MOther, net: $0.00Net cash used in investing activities: -$23,406,000.00. Cash required to fund net payments.Investing cash−$23.41 Minvesting reconciliation: $23,406,000.00Cash sources and uses: $149,513,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $140,775,000.00Beginning cash$140.78 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $113,705,000.00Ending cash$113.71 MExchange-rate effect: $374,000.00FX effect+$374.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow−$15.04 MOperating cash − cash spent on PP&ECash flow / Net income0.37×Operating cash flow ÷ net incomeNet cash change−$27.07 MEnding cash − beginning cash
Chart details

STEPAN COMPANY cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
140,775,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
8,364,000 US dollars. Net cash provided.
Net income (loss)
22,911,000 US dollars
Depreciation and amortization
30,920,000 US dollars
Deferred compensation (income) expense
1,402,000 US dollars
Realized and unrealized loss on long-term investments
negative 1,199,000 US dollars
Stock-based compensation
2,117,000 US dollars
Business restructuring
negative 1,307,000 US dollars
Deferred income taxes
1,478,000 US dollars
Other non-cash items
506,000 US dollars
Receivables, net
negative 58,101,000 US dollars
Inventories
negative 34,842,000 US dollars
Other current assets
negative 987,000 US dollars
Accounts payable and accrued liabilities
46,216,000 US dollars
Pension liabilities
negative 88,000 US dollars
Environmental and legal liabilities
negative 206,000 US dollars
Deferred revenues
negative 456,000 US dollars
Investing activities
negative 23,406,000 US dollars. Net cash used.
Expenditures for property, plant and equipment
negative 23,406,000 US dollars
Other, net
0 US dollars
Financing activities
negative 12,402,000 US dollars. Net cash used.
Revolving debt and bank overdrafts, net (Note 14)
5,600,000 US dollars
Other debt repayments
negative 10,000,000 US dollars
Dividends paid
negative 8,979,000 US dollars
Stock option exercises
0 US dollars
Other, net
977,000 US dollars
Operating adjustment reconciliation
97,186,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
18,979,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
23,406,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
374,000 US dollars
Ending cash on Jun 30, 2026
113,705,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
149,513,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 27,070,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.37×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
8,364,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
23,406,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 15,042,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income exceeds operating cash. The diagram allocates $8.36M of net income directly to operating cash and $14.55M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 8,364,000 US dollars minus 23,406,000 US dollars equals negative 15,042,000 US dollars.
STEPAN COMPANY (SCL) FY2026 Q2 Statement of Cash Flows Sankey chart
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