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

- Company: STEPAN COMPANY (SCL)
- Period: 2026-01-01 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-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/scl-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment by Geography

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

- **Net Sales**: 1,288,618,000 US dollars
- **Cost of Sales**: 1,123,785,000 US dollars
- **Gross Profit**: 164,833,000 US dollars
- **Operating costs, including other operating expenses (calculated)**: 177,245,000 US dollars
- **Operating Income (Loss)**: negative 12,412,000 US dollars
- **Nonoperating Income (Expense)**: negative 9,528,000 US dollars
- **Income (Loss) Before Provision for Income Taxes**: negative 21,940,000 US dollars
- **Provision for Income Taxes**: negative 3,445,000 US dollars
- **Net Income (Loss)**: negative 18,495,000 US dollars
- **Polymers - Asia**: 21,873,000 US dollars
- **Polymers - Europe**: 114,841,000 US dollars
- **Polymers - Latin America**: 275,000 US dollars
- **Polymers - North America**: 171,047,000 US dollars
- **Specialty Products - Europe**: 4,961,000 US dollars
- **Specialty Products - Latin America**: 122,000 US dollars
- **Specialty Products - North America**: 37,910,000 US dollars
- **Surfactants - Asia**: 8,535,000 US dollars
- **Surfactants - Europe**: 176,126,000 US dollars
- **Surfactants - Latin America**: 220,118,000 US dollars
- **Surfactants - North America**: 532,810,000 US dollars
- **Selling**: 27,032,000 US dollars
- **Administrative**: 45,516,000 US dollars
- **Research, development and technical services**: 32,188,000 US dollars
- **Deferred compensation expense**: 1,964,000 US dollars
- **Business restructuring (Note 16)**: 70,545,000 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-ytd-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/scl-fy2026-ytd-q2-revenue-by-business-segment-sankey.png

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

- **Net Sales**: 1,288,618,000 US dollars
- **Cost of Sales**: 1,123,785,000 US dollars
- **Gross Profit**: 164,833,000 US dollars
- **Operating costs, including other operating expenses (calculated)**: 177,245,000 US dollars
- **Operating Income (Loss)**: negative 12,412,000 US dollars
- **Nonoperating Income (Expense)**: negative 9,528,000 US dollars
- **Income (Loss) Before Provision for Income Taxes**: negative 21,940,000 US dollars
- **Provision for Income Taxes**: negative 3,445,000 US dollars
- **Net Income (Loss)**: negative 18,495,000 US dollars
- **Surfactants**: 937,589,000 US dollars
- **Polymers**: 308,036,000 US dollars
- **Specialty Products**: 42,993,000 US dollars
- **Selling**: 27,032,000 US dollars
- **Administrative**: 45,516,000 US dollars
- **Research, development and technical services**: 32,188,000 US dollars
- **Deferred compensation expense**: 1,964,000 US dollars
- **Business restructuring (Note 16)**: 70,545,000 US dollars
- **Surfactants costs (calculated)**: 884,679,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Polymers costs (calculated)**: 276,745,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Specialty Products costs (calculated)**: 33,271,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 106,335,000 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-ytd-q2-income-statement/revenue-by-geography
- Chart image: https://plicit.ai/charts/scl-fy2026-ytd-q2-revenue-by-geography-sankey.png

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

- **Net Sales**: 1,288,618,000 US dollars
- **Cost of Sales**: 1,123,785,000 US dollars
- **Gross Profit**: 164,833,000 US dollars
- **Operating costs, including other operating expenses (calculated)**: 177,245,000 US dollars
- **Operating Income (Loss)**: negative 12,412,000 US dollars
- **Nonoperating Income (Expense)**: negative 9,528,000 US dollars
- **Income (Loss) Before Provision for Income Taxes**: negative 21,940,000 US dollars
- **Provision for Income Taxes**: negative 3,445,000 US dollars
- **Net Income (Loss)**: negative 18,495,000 US dollars
- **North America**: 741,767,000 US dollars
- **Europe**: 295,928,000 US dollars
- **Latin America**: 220,515,000 US dollars
- **Asia**: 30,408,000 US dollars
- **Selling**: 27,032,000 US dollars
- **Administrative**: 45,516,000 US dollars
- **Research, development and technical services**: 32,188,000 US dollars
- **Deferred compensation expense**: 1,964,000 US dollars
- **Business restructuring (Note 16)**: 70,545,000 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.