# STEPAN COMPANY (SCL) FY2026 Q2 P&L / Income Statement

- Company: STEPAN COMPANY (SCL)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001193125-26-334428
- Page: https://plicit.ai/financials/scl/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/scl-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment by Geography

Income statement for 2026-04-01 through 2026-06-30. View: Segments by Geographical. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net Sales**: 684,109,000 US dollars
- **Cost of Sales**: 584,127,000 US dollars
- **Gross Profit**: 99,982,000 US dollars
- **Operating costs, including other operating expenses (calculated)**: 62,772,000 US dollars
- **Operating Income (Loss)**: 37,210,000 US dollars
- **Nonoperating Income (Expense)**: negative 4,661,000 US dollars
- **Income (Loss) Before Provision for Income Taxes**: 32,549,000 US dollars
- **Provision for Income Taxes**: 9,638,000 US dollars
- **Net Income (Loss)**: 22,911,000 US dollars
- **Polymers - Asia**: 11,386,000 US dollars
- **Polymers - Europe**: 67,307,000 US dollars
- **Polymers - Latin America**: 69,000 US dollars
- **Polymers - North America**: 99,245,000 US dollars
- **Specialty Products - Europe**: 2,326,000 US dollars
- **Specialty Products - Latin America**: 75,000 US dollars
- **Specialty Products - North America**: 19,799,000 US dollars
- **Surfactants - Asia**: 4,714,000 US dollars
- **Surfactants - Europe**: 81,965,000 US dollars
- **Surfactants - Latin America**: 123,508,000 US dollars
- **Surfactants - North America**: 273,715,000 US dollars
- **Selling**: 14,866,000 US dollars
- **Administrative**: 24,203,000 US dollars
- **Research, development and technical services**: 17,195,000 US dollars
- **Deferred compensation expense**: 1,402,000 US dollars
- **Business restructuring (Note 16)**: 5,106,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/scl/fy2026-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/scl-fy2026-q2-revenue-by-business-segment-sankey.png

Income statement for 2026-04-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net Sales**: 684,109,000 US dollars
- **Cost of Sales**: 584,127,000 US dollars
- **Gross Profit**: 99,982,000 US dollars
- **Operating costs, including other operating expenses (calculated)**: 62,772,000 US dollars
- **Operating Income (Loss)**: 37,210,000 US dollars
- **Nonoperating Income (Expense)**: negative 4,661,000 US dollars
- **Income (Loss) Before Provision for Income Taxes**: 32,549,000 US dollars
- **Provision for Income Taxes**: 9,638,000 US dollars
- **Net Income (Loss)**: 22,911,000 US dollars
- **Surfactants**: 483,902,000 US dollars
- **Polymers**: 178,007,000 US dollars
- **Specialty Products**: 22,200,000 US dollars
- **Selling**: 14,866,000 US dollars
- **Administrative**: 24,203,000 US dollars
- **Research, development and technical services**: 17,195,000 US dollars
- **Deferred compensation expense**: 1,402,000 US dollars
- **Business restructuring (Note 16)**: 5,106,000 US dollars
- **Surfactants costs (calculated)**: 449,540,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Polymers costs (calculated)**: 155,538,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Specialty Products costs (calculated)**: 17,193,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 24,628,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Geography

- Page: https://plicit.ai/financials/scl/fy2026-q2-income-statement/revenue-by-geography
- Chart image: https://plicit.ai/charts/scl-fy2026-q2-revenue-by-geography-sankey.png

Income statement for 2026-04-01 through 2026-06-30. View: Geography. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net Sales**: 684,109,000 US dollars
- **Cost of Sales**: 584,127,000 US dollars
- **Gross Profit**: 99,982,000 US dollars
- **Operating costs, including other operating expenses (calculated)**: 62,772,000 US dollars
- **Operating Income (Loss)**: 37,210,000 US dollars
- **Nonoperating Income (Expense)**: negative 4,661,000 US dollars
- **Income (Loss) Before Provision for Income Taxes**: 32,549,000 US dollars
- **Provision for Income Taxes**: 9,638,000 US dollars
- **Net Income (Loss)**: 22,911,000 US dollars
- **North America**: 392,759,000 US dollars
- **Europe**: 151,598,000 US dollars
- **Latin America**: 123,652,000 US dollars
- **Asia**: 16,100,000 US dollars
- **Selling**: 14,866,000 US dollars
- **Administrative**: 24,203,000 US dollars
- **Research, development and technical services**: 17,195,000 US dollars
- **Deferred compensation expense**: 1,402,000 US dollars
- **Business restructuring (Note 16)**: 5,106,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.