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Change in Method of Accounting for Inventory Valuation - Summary of Current Year Financial Statement Line Items If Company Does Not Changed Method of Accounting for U.S. Inventories from LIFO to FIFO (Detail) - USD ($) $ / shares in Units, $ in Thousands | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Mar. 31, 2018 | [3] | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Cost of Sales | [1] | $ 380,044 |  |  | $ 429,885 |  |  | $ 784,605 |  | $ 838,022 |  |
Gross Profit | [1] | 92,959 |  |  | 89,981 |  |  | 177,568 |  | 181,179 |  |
Operating Income | [1],[2] | 41,065 |  |  | 45,386 |  |  | 70,803 |  | 86,669 |  |
Income Before Provision for Income Taxes | [1],[2] | 39,534 |  |  | 43,198 |  |  | 70,564 |  | 82,490 |  |
Provision for Income Taxes | [1] | 9,324 |  |  | 9,746 |  |  | 15,376 |  | 17,093 |  |
Net Income |  | 30,210 | [1],[2] | $ 24,978 | 33,452 | [1],[2],[3] | $ 31,945 | 55,188 | [1],[2] | 65,397 | [1],[2] |
Net Income Attributable to Stepan Company | [1],[2] | $ 30,218 |  |  | $ 33,454 |  |  | $ 55,202 |  | $ 65,406 |  |
Net Income Per Diluted Common Share Attributable to Stepan Company | [1],[2] | $ 1.30 |  |  | $ 1.44 |  |  | $ 2.37 |  | $ 2.80 |  |
Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Inventories | [2] | $ 216,278 |  |  |  |  |  | $ 216,278 |  |  |  | $ 231,528
Other Non-Current Assets | [2] | 12,098 |  |  |  |  |  | 12,098 |  |  |  | 9,549
Total Assets | [2] | 1,528,968 |  |  |  |  |  | 1,528,968 |  |  |  | 1,514,614
Deferred Income Taxes | [2] | 28,271 |  |  |  |  |  | 28,271 |  |  |  | 24,961
Retained Earnings | [2],[4] | 886,349 |  |  |  |  |  | 886,349 |  |  |  | 837,107
Total Liabilities and Equity | [2] | 1,528,968 |  |  |  |  |  | 1,528,968 |  |  |  | 1,514,614
Statement of Cash Flows [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Net Income |  | 30,210 | [1],[2] | $ 24,978 | $ 33,452 | [1],[2],[3] | $ 31,945 | 55,188 | [1],[2] | $ 65,397 | [1],[2] |
Deferred Income Taxes | [2] |  |  |  |  |  |  | 223 |  | 3,034 |  |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Inventories | [2] |  |  |  |  |  |  | 15,515 |  | (16,738) |  |
Effect of Change [Member] |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Cost of Sales |  | (3,500) |  |  | (701) |  |  | (2,000) |  | (2,329) |  |
Gross Profit |  | 3,500 |  |  | 701 |  |  | 2,000 |  | 2,329 |  |
Operating Income |  | 3,500 |  |  | 701 |  |  | 2,000 |  | 2,329 |  |
Income Before Provision for Income Taxes |  | 3,500 |  |  | 701 |  |  | 2,000 |  | 2,329 |  |
Provision for Income Taxes |  | 860 |  |  | 172 |  |  | 492 |  | 571 |  |
Net Income |  | 2,640 |  |  | 529 |  |  | 1,508 |  | 1,758 |  |
Net Income Attributable to Stepan Company |  | $ 2,640 |  |  | $ 529 |  |  | $ 1,508 |  | $ 1,758 |  |
Net Income Per Diluted Common Share Attributable to Stepan Company |  | $ 0.11 |  |  | $ 0.03 |  |  | $ 0.06 |  | $ 0.07 |  |
Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Inventories |  | $ (29,363) |  |  |  |  |  | $ (29,363) |  |  |  | 31,363
Other Non-Current Assets |  | 1,415 |  |  |  |  |  | 1,415 |  |  |  | (1,415)
Total Assets |  | (27,948) |  |  |  |  |  | (27,948) |  |  |  | 29,948
Deferred Income Taxes |  | (5,797) |  |  |  |  |  | (5,797) |  |  |  | 6,289
Retained Earnings |  | (22,151) |  |  |  |  |  | (22,151) |  |  |  | 23,659
Total Liabilities and Equity |  | (27,948) |  |  |  |  |  | (27,948) |  |  |  | $ 29,948
Statement of Cash Flows [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Net Income |  | 2,640 |  |  | $ 529 |  |  | 1,508 |  | $ 1,758 |  |
Deferred Income Taxes |  |  |  |  |  |  |  | 492 |  | 571 |  |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Inventories |  |  |  |  |  |  |  | (2,000) |  | $ (2,329) |  |
As Computed under LIFO [Member] |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Cost of Sales |  | 376,544 |  |  |  |  |  | 782,605 |  |  |  |
Gross Profit |  | 96,459 |  |  |  |  |  | 179,568 |  |  |  |
Operating Income |  | 44,565 |  |  |  |  |  | 72,803 |  |  |  |
Income Before Provision for Income Taxes |  | 43,034 |  |  |  |  |  | 72,564 |  |  |  |
Provision for Income Taxes |  | 10,184 |  |  |  |  |  | 15,868 |  |  |  |
Net Income |  | 32,850 |  |  |  |  |  | 56,696 |  |  |  |
Net Income Attributable to Stepan Company |  | $ 32,858 |  |  |  |  |  | $ 56,710 |  |  |  |
Net Income Per Diluted Common Share Attributable to Stepan Company |  | $ 1.41 |  |  |  |  |  | $ 2.43 |  |  |  |
Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Inventories |  | $ 186,915 |  |  |  |  |  | $ 186,915 |  |  |  |
Other Non-Current Assets |  | 13,513 |  |  |  |  |  | 13,513 |  |  |  |
Total Assets |  | 1,501,020 |  |  |  |  |  | 1,501,020 |  |  |  |
Deferred Income Taxes |  | 22,474 |  |  |  |  |  | 22,474 |  |  |  |
Retained Earnings |  | 864,198 |  |  |  |  |  | 864,198 |  |  |  |
Total Liabilities and Equity |  | 1,501,020 |  |  |  |  |  | 1,501,020 |  |  |  |
Statement of Cash Flows [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Net Income |  | $ 32,850 |  |  |  |  |  | 56,696 |  |  |  |
Deferred Income Taxes |  |  |  |  |  |  |  | 715 |  |  |  |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Inventories |  |  |  |  |  |  |  | $ 13,515 |  |  |  |
[1] | The 2018 amounts for the noted line items have been retrospectively changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from the last in, first out (LIFO) basis to the first in, first out (FIFO) basis.
[2] | The 2018 amounts for the noted line items have been retrospectively changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from LIFO to FIFO.
[3] | The retained earnings and net income amounts for the noted line items have been changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from LIFO to FIFO.
[4] | The 2019 amounts for the noted line items include an adjustment related to the Company’s first quarter 2019 adoption of ASU No. 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.

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